Kathy has an account balance in her employers money purchase pension plan of $100,000. 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.