Granger Company has a profit sharing plan for its 10 employees. Three of the employees are highly compensated and receive annual bonuses. The other seven employees are hourly employees who receive overtime pay periodically. Which of the following provisions would be considered discriminatory in the company's plan allocation formula? Please give detailed explanation.

A. The plan provides a higher rate of allocation for employees who have more years of service.

B. The plan defines compensation to include bonuses but not overtime pay.

C. The plan provides a higher rate of allocation for employees whose compensation is above the Social Security integration level.

D. The plan defines compensation to include base salaries and hourly pay only.