Use the following information for questions 10 through 15. Michelle's online auction business has taken off this year, and she had to hire two employees. She has a Website on which she sells products in a manner similar to other stores. The most unusual and valuable items in her inventory are available through Internet auction only. Her store is linked to the online auction Website and several search engines. She is pro- jecting net income of $90,000 from the business in 2011. Michelle wants to keep her work force stable by offering them benefits, including a retirement plan. More importantly, she needs to maximize her retirement savings in order to help meet the retirement goals she and Michael have set. She does not want to factor the increase in her business income into their retirement needs calculations. Both Michelle and Michael believe the plan based primarily on his income will be sufficient for their retirement. Michelle wants to make contributions to the employees' retirement accounts as a benefit to them. She has heard a lot about the testing of retirement plans and wants a plan that will minimize the testing and administration burden