According to the pension plan decision tree, which of the following plans would require an audit report?

	a.	The plan administrator filed Form 5500-Schedule H last year and the plan has less than 100 participants at the beginning of the current year.
	b.	The plan administrator filed Form 5500-Schedule H last year and the plan has 100 or more participants at the beginning of the current year.
	c.	The plan administrator filed Form 5500-Schedule I last year and the plan has less than 100 participants at the beginning of the current year.
	d.	The plan administrator filed Form 5500-Schedule I last year, the plan has between 100-120 participants at the beginning of the year, and the administrator elected to file Form 5500-Schedule I for the current year.