Robbie is the owner of SS Automotive and he would like to establish a qualified pension plan. Robbie would like most of the plan's current contributions to be allocated to his account. He does not want to permit loans and he does not want SS Automotive to bear the investment risk of the plan's assets. Robbie is 30 and earns $300,000 per year. His employees are 40, 45, and 48 and they each earn $50,000 per year. Which of the following qualified pension plans would you recommend that Robbie establish?

A. Money purchase pension plan.

B. Cash balance pension plan.

C. Defined benefit pension plan using permitted disparity.

D. Target benefit pension plan.