Sarah has been working for the same corporation for five years. Each month, her employer makes pre-tax contributions of $1000 to a retirement plan in her name after reducing her gross salary by the same amount. Sarah's retirement plan is most likely a:

• A.

  defined benefit plan.

• B.

  traditional defined-contribution or 401(k) plan.

• C.

  Roth defined contribution or 401(k) plan.