Josh, age 30, and his spouse, who is active-duty military, recently moved to Killeen, TX due to a military permanent change of station (PCS). In August of the current year, Josh will begin his new job working for a small employer who offers a defined contribution profit-sharing plan. The plan follows the standard eligibility rules with a three-year cliff vesting schedule and has amended the plan to follow the new SECURE 2.0 Act rules for accelerated eligibility and vesting for military spouses. If Josh's new employer makes a four percent profit-sharing contribution to all eligible employees in the current year, what amount will be contributed to Josh's account, and what amount will be vested? Josh will not have met the eligibility rules and will not receive an employer contribution for the current year. Josh will receive an employer contribution of two percent (half of the amount received by other eligible employees), none of which will be vested. Josh will receive an employer contribution of four percent, 20 percent of which will be vested. Josh will receive an employer contribution of four percent and will be fully vested.