Mary, 54, is an executive with ABC Corporation, which provides a nonqualified deferred compensation (NQDC) plan. If Mary has unrestricted access to the assets in her NQDC plan, but she has not chosen to withdraw the money, a. the assets are subject to a substantial risk of forfeiture, and she is not currently taxed. b. she will incur a 25% penalty. c. the assets are subject to the claims of the employer's general creditors. d. she has constructive receipt of the funds