Raoul runs a small manufacturing company and would like to ensure that two of his key employees stay with the company. You are recommending that he consider the advantages of a Deferred Profit Sharing Plan $($DPSP$).$ All of the following is true about a DPSP$,$ except:Select one:a$.$ Contributions are only made by the employerb. The sponsor of the DPSP decides which employees are eligible for plan membershipc. Contributions on behalf of an employee reduces the amount that can be contributed to an individual RRSPd$.$ If the company earns a profit in any given year, contributions must be made to the plan for the chosen employees