A business owner who wanted to benefit highly paid employees as much as possible through one or more types of retirement plans might consider all of these approac EXCEPT

A$)$ setting up a nonqualified salary continuation plan for selected key employees.

B$)$ excluding employees who earn less than $$30,000$ per year from participating in the company's $401($k$)$ plan.

C$)$ setting up a deferred compensation arrangement exclusively for selected key employees.

D$)$ using a Social Security integration formula within the qualified retirement plan.