A client who participates in a 401(k) plan is considering taking early retirement at age 55. You need to caution her that A) her distribution will be subject to a 10% early withdrawal penalty. B) she is waiving her right to lump sum forward averaging treatment by retiring early. C) she is giving up additional years of potential employer matching contributions as well as potential plan growth. D) her plan may reduce her monthly benefit by a percentage amount if she retires before the normal retirement age as defined in the plan