Kelly joined her employer's defined contribution pension plan this past month when she was first eligible. With regard to the employer's contributions into the pension plan on Kelly's behalf, which of the following statements are true? 1. The employer's contributions will be considered a taxable benefit to Kelly 2. The employer's contributions will not be considered a taxable benefit to Kelly 3. The employer's contributions are a tax-deductible expense to the business 4. The employer's contributions are not a tax-deductible expense to the business