Which of the following correctly describes a difference between qualified plans and nonqualified plans? A) Deductions for employer contributions are immediate with qualified plans but the employer deductions for nonqualified plans are delayed until the employee is income taxed on the money. B) The firm must make employer contributions for both types of plans by the due date of the tax return for that year (including extensions). C) Both types of plans are subject to all the same ERISA requirements. D) Neither type of plan is ever income taxed to the employee before the worker takes a distribution from the plan