An advantage of Simple-IRA arrangements is:

A .they are available to very large employers as well as small employers

B. they permit higher deductible contributions for participants with high salary of employment income than the

other tax advantaged retirement plan alternative

C. they permit higher deductible contributions fot participants with modest salary employment income than the other tax-advantaged retirement

plan alternative

D. they can be set up as late as the extended due date of the return for the year initial deductible contributions is made