An employer has adopted a SEP for his employees. What can you tell the employer if he wishes to add loans, in addition to employee contributions?

	a.	Either a SIMPLE IRA, a SIMPLE 401(k), or a combination of a regular 401(k) and profit-sharing plans will fill these requirements.
	b.	Either a SIMPLE 401(k) or the combination 401(k) and profit-sharing plan can allow for loans.
	c.	He can already take loans from his existing SEP.
	d.	Only the combination 401(k) and profit-sharing option will allow for these requirements.