Q$12$ What is a client's personal retirement plan objective if she selects a qualified defined benefit pension plan as her company's retirement plan?

I. An approaching retirement need.

II$.$ A desire to maximize tax benefits to the business.

III. Maximize retirement contributions for older workers.

IV$.$ The ability to selectively choose participants in the plan.

a$.$ I and IV$.$

b$.$ I, II$,$ III, and IV$.$

c$.$ I, II$,$ and III.

d$.$ II and III.