A business owner with an existing retirement plan for his twenty$-$five $(25)$ employees decides to add auto$-$enrollment to the company plan for all employees. What credit value, if any, would they be potentially able to receive for TY$2024?($All employees make at least $$5,000$ annually and no employee makes over $$100,000)$

Select one:

a$.$ Up to $$1,000$ per employee

b$.$ There is no credit for this business owner, regardless of when the plan started or adopted the feature.

c$.$ There is no credit for this business owner because they adopted the feature and did not start a new plan with the feature.

d$.$ $$500$