Which of the following are features of Supplementary Retirement Scheme?

I. It offers flexibility in the contribution amount and timing with tax deduction for contributions made.

II. Investment gains accumulated are tax-free but dividends earned are taxable at personal tax rate.

III. Contributions to SRS are not revocable and any premature withdrawal of SRS savings is subjected to penalty and loss of tax benefits.

A I only

B I and II only.

C I and III only.

D All of the above.