Jai works for Link Corporation, which has a contributory defined contribution pension plan. The employer's monthly contribution to the plan is 6 percent of each participating employee's monthly salary, while the employee also contributes 6 percent. Which of the following statements best describes the benefits of the plan?

A) Link receives a deduction for its contributions to the plan when Jai receives a distribution from the plan.

B) The amounts contributed to the plan and the earnings on those contributions are not taxed to Jai until he retires or receives a distribution from the plan.

C) While Jai is taxed on the employer's contributions to the plan, his own contributions are not taxed until he receives a distribution from the plan.

D) Jai may deduct his own contributions to the pension plan, and Jai reports income from the plan each year until he receives distributions from the plan.