For an executive to retain the tax benefits of deferred compensation, I. she must not have constructive receipt of the funds. II. the funds must not be set aside in a specific account for the executive. III. she must have substantial risk of forfeiture. IV. the employer must make an unsecured promise to pay the compensation. a. I, II, III, and IV. b. III and IV. c. I and II d. I, II, and