Klare is the owner$/$manager of a successful metal shop. Klare is $32$ years old and draws a regular salary of $$130,000$ per year. What factor would MOST LIKELY deter Klare from establishing an individual pension plan for himself?

a$)$ He is the owner$/$manager of the business.

O b$)$ He is a connected individual.

O c$)$ He is only $32$ years old.

O d$)$ He earns over $$100,000.$