Small Moves, Inc. has 12 employees. Three employees work parttime. One full-time person is only age 18. The part-timers all earned $1,000 or less last year and this year. The company wants a plan with minimal expenses to set up and maintain. The full-time employees are owners and are all related in one way or another. Which plan would you suggest? SEP SIMPLE 401(k) SIMPLE IRA IRA