Which of the following statements concerning the nondiscrimination requirements of profit-sharing and stock bonus 401(k) plans is correct? (A) The actual deferral percentage of the highly-paid employees may not exceed 100% of that of the nonhighly-paid. (B) The actual deferral percentage of the highly-paid employees may not be more than 200% of that of the nonhighly-paid, and the difference between the two percentages may not exceed 2%. (C) The use of a safe-harbor provision is prohibited. (D) In addition to the ADP test, the plans must satisfy both the ratio percentage test and the average benefit test.