Mikael opened a fabulous restaurant ten years ago. The food is so exceptional that the restaurant has become one of the top spots in the city. Mikael, age $55,$ is the sole owner with compensation of $$330,000.$ Mikael$$s son Jamel, age $28,$ is the master chef with a compensation of $$200,000.$ Jamel has been with the restaurant full$-$time since he turned $18.$ Mikael also employs $15$ other individuals aged between $25$ and $40$ and has an average compensation of $$60,000$ annually. Mikael wants to establish a profit$-$sharing plan. Which of the following statements is true?

a$.$ If Mikael selected the standard allocation method and the plan contributes $10$ percent per individual, the plan will contribute $$66,000$ to Mikael$$s account.

b$.$ If Mikael selects the permitted disparity method and the plan contributes $10$ percent per individual, the company's contribution to Mikael will be increased.

c$.$ Considering the needs and wants of Mikael and Jamel, an age$-$based profit$-$sharing plan is the best plan for both of them.

d$.$ A new comparability plan is the least expensive, most straightforward way to meet both Mikael and Jamel$$s retirement needs.