Which of the following statements about self-employed retirement plans is false? a.Only self-employed persons may deduct contributions to a qualified self-employed retirement plan. b. A plan can require a minimum and a maximum age to participate, regardless of the employee's length of service. c. Contributions must be for the exclusive benefit of plan participants or their beneficiaries. d. Payments to a self-employed retirement plan may be deducted only if the taxpayer's earnings are from self-employment.