ABC company has two employees. One employee is the sole owner of the company. The other employee is $35$ years old and has worked over $1,000$ hours for the last $3$ year. This employee$$s salary during this period had been $$68,000/$year$.$ The employees are not related. The company$$s net earnings for the current year $$1\mathrm{.}0$ Million. Which of the following statements is most accurate?

Question $15$ options:

The employer must offer a qualified plan to all employees to avoid penalties under the Internal Revenue Code.

An employer must provide contributions of at least $$6,000/$year for all qualified employees.

The employer must either provide a $$6,000/$year raise or offer a qualified plan to all non$-$highly compensate employees in order to avoid penalties under the Internal Revenue Code.

The employer must offer a qualified plan to all non$-$highly compensate employees in order to avoid penalties under the Internal Revenue Code.

None of these choices.