A business loan guarantor participates in their company's profit$-$sharing plan. Why would a lender hesitate to depend on the funds in the plan as a source of support for the guarantee?

$$ The customer's tax liability on the profits might influence their participation in the plan.

$$ There may be restrictions on the customer's ability to draw funds from the plan.

$$ The company may not have sufficient profits in the future to provide funding for the plan.