Which of the following are provisions of qualified stock bonus plans?

1. Taxation of the capital gain on employer stock held in the plan may be deferred beyond the distribution date.

2. Like profit-sharing plans, stock bonus plans allow for flexible employer contributions

3. Social security integration is not allowed in stock bonus plans.

4. Participants must be allowed to receive their distributions in shares of employer stock that is publicly traded.

5. If the employers stock are not readily tradable on an established market, a participant who separates from service must be provided a put option that will be available for at least 60 days after distribution of the stock.

A. I, II, IV, and V

B. I,II, and III

C. I, III, and V

D. II and IV