Luke, age 24, has been employed by the same employer for 24 months. He has made tax-deferred contributions to his employer's 401(k) since he started with the company. His contributions total nearly $10,000. His employer has made contributions totaling $5,000 during the same time. Luke's account is invested in an index fund and the current value is nearly $18,000. According to the HR department, employer contributions to an employee's 401(k) are fully vested after 36 months of employment. Luke is considering a job offer from another company. Which of the following statements is most accurate? If he accepts the job offer in the next month, Luke will most likely:

A. forfeit all of the money in his 401(k).

B. have the option to withdraw his 401(k) contributions plus any accumulated earnings on those contributions without incurring any taxes or penalties.

C. have the option to roll over his 401(k) contributions plus any accumulated earnings on those contributions to an individual retirement account or his new employer's retirement plan without incurring any taxes or penalties.