Gibraltar Foods Inc. and Thomas' Foods Inc. merge to form a new corporation known as T$-$G Foods Inc. In the process of consolidating the business, the management decides that a reduction in force is necessary to avoid the duplication of positions and to streamline the running of the new company, thereby lowering the operating costs. Peter is a production manager, and his job is eliminated. He is $51$ years old and believes that he was targeted because of his age. Which of the following statements is most likely to be true in this case?

Multiple Choice

T$-$G Foods can be held liable for age discrimination if the company retained any employees younger than Paul.

T$-$G Foods can defend the claim for age discrimination if it can provide a reasonable factor other than age for Paul's termination.

T$-$G Foods can eliminate its liability by having Peter sign a waiver that prevents him from filing a claim with the Equal Employment Opportunity Commission.

T$-$G Foods can defend the claim for age discrimination because actions taken during acquisitions and mergers are exempt from the Age Discrimination in Employment Act protection.