Ursula, an employee of Ficus Corporation, is 35 years old and plans to retire in 20 years. The corporation has a qualified retirement plan and contributes during 2022 for Ursula. In 2022, how should Ursula treat the $2,000 contribution made on her behalf by the corporation? a. The $2,000 and any earnings thereon must be included in Ursula's 2022 gross income. b. Ursula is not required to include either the $2,000 contribution or the earnings thereon in her 2022 gross income. c. Only the earnings on the $2,000 contribution must be included in Ursula's 2022 gross income. d. Ursula must include only $100 (1/20 of the $2,000 contribution) in her gross income for 2022, but the same amount must be included in gross income for the following 19 years