Which of the following is NOT a disqualified person for the purpose of determining whether a prohibited transaction has been entered into under the qualified retirement plan rules? A. A 70-year-old individual who receives a distribution of the full value of his retirement account from a plan established by a business that he owns. B. A plan fiduciary who deposits contributions into his or her own account and uses the funds to pay personal business expenses. C. A fiduciary that invests the plan's assets in FGH partnership. FGH deposits 10% of the plan's assets into the fiduciary's own account. D. A fiduciary's spouse who receives a loan from a plan