If a self$-$funded plan is discriminatory, which of the following statements describes the income tax consequences?

A$)$ If highly compensated employees receive excess benefit, the excess benefit amount is tax$-$free.

B$)$ Benefits received by non$-$highly compensated employees generally are considered taxable income based upon Table $2001$ rates.

C$)$ If the plan is discriminatory, the employer is not allowed any tax deduction for payment of benefits.

D$)$ If highly compensated employees receive excess benefit, the excess benefit amount is includible in highly compensated employees $\text{'}$ income.