Kathy has an account balance in her employers cash profit sharing plan of $100,000 (there is no CODA as part of the plan). The plan has a 2-6 graded vesting policy. She has been a participant for three and a half years and has worked for the company for five years. Assuming the plan permits loans, what is the maximum loan that Kathy could take from the plan?

a. $20,000

b. $30,000

c. $40,000

d. $50,000