Which of the following best summarizes the rules on using variable annuities in a qualified retirement account?

A$)$ FINRA rules encourage the use of variable annuities in qualified retirement accounts through disclosure rules that favor annuities.

B$)$ FINRA rules prohibit variable annuities from being used in new qualified retirement accounts, though they may be used when replacing an existing variable annuity in an older qualified retirement account.

C$)$ FINRA rules permit the use of variable annuities in qualified retirement accounts, provided the client understands that taxdeferred accumulation is available through non$-$annuity instruments as well as annuities.

D$)$ FINRA rules prohibit variable annuities from being used in any qualified retirement account.