Which of the following allocations would be permitted in determining contributions to a profit sharing plan?

1. investment earnings allocated in proportion to relative account balances.
2. Investment earnings allocated in proportion to relative compensation
3. Employer contributions allocated in proportion to relative compensation
4. Employer contributions allocated in proportion to relative account balances

A. 1 and 2 only. B. 1 and 3 only C. 2 and 3 only. D. 2 and 4 only