Katie is the owner of Fine Consulting and would like to establish a qualified pension plan. She would like the greatest percentage of contributions to be allocated to her account. She does not want to permit plan loans and does not want Complete Fitness to assume the investment risk of the plan's assets. Katie is age 30 and earns $150,000 per year. Her other employees are age 45, 50, and 52 and each make $120,000 per year. Which of the following qualified pension plans would you recommend and why?