What is a reason for the popularity of employee stock ownership plans $($ESOPs$)?$

Multiple Choice

Employees can use ESOPs to buy their company during financial crises.

The employees are provided with many more shares of stock than they actually own.

ESOPs provide very high risk$-$free retirement income.

ESOPs must invest at least $51$ percent of their assets in the company's own stocks.

ESOPs provide tax advantages to employers.