Which of the following are characteristics of a SIMPLE?

Group of answer choices

a$.$ Contributions to a SIMPLE are $100\%$ vested at all times.

b$.$ The maximum contribution to a SIMPLE is the lesser of $25\%$ of compensation or $$61,000$ for $2022.$

c$.$ A SIMPLE permits employer discretionary contributions.

d$.$ A SIMPLE imposes a $25\%$ penalty on all distributions prior to age $59(1)/(2).$