Christine, age 53, is an executive with Standard Marine Supply, Inc., which provides a nonqualified deferred compensation (NQDC) plan. If Christine has unrestricted access to the assets in her NQDC plan, A) the assets are subject to a substantial risk of forfeiture, and she is not currently taxed. B) she has constructive receipt of the funds. C) the assets are subject to the claims of the Standard Marine Supply's general creditors. D) she will incur a 20% penalty