Tyler's Bike Shop has a 401(k) plan that offers an employer match of dollar-for-dollar up to four percent of employee compensation. Although the plan provides for the least generous graduated vesting schedule available, it does allow employees to enter the plan on their hire date. The employee census is as follows: Tyler established the plan ten years ago to benefit him and his only employee, his son Timmy. Since then Tyler hired his other son, Tom, and his new wife Tanya. Tyler wanted to establish the 401(k) plan to encourage his children to save for their future. He also wanted a vesting schedule to ensure that they would learn the responsibility of sticking to their employment commitments. The family has come to you for recommendations to help them maximize their plan contributions. Since both of his sons have shown commitment over the past years, Tyler is willing to make some alterations to the plan in order to increase the retirement savings for all of them. Which of the following would not be one of your recommendations? a. Tyler and Tom should increase their contributions in order to reach the total maximum deferral limit. b. Tanya a should enter the plan and contribute 20 percent of her salary. c. Tom is not 100 percent tested in the employer match, thus he should stay employed at least one more year. d. Tyler should consider adding a profit sharing contribution to the plan in order to increase the contributions. The correct answer is b