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 fiduciary that invests the plans assets in FGH partnership. FGH deposits 10% of the plans assets into the fiduciarys own account.

• B.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.

• C.A fiduciarys spouse who receives a loan from a plan.

• D.A plan fiduciary who deposits contributions into his or her own account and uses the funds to pay personal business expenses.