Which of the following statements is correct regarding limitations on

employer's contributions to qualified retirement plans in $2023?$

A$)$ Defined benefit plans are limited to an annual benefit to an employee of

the lesser of $$66,000$ or $100\%$ of the employee's average compensation for

the highest three years.

B$)$ Defined contribution plan contributions are limited to the lesser of

$$265,000$ or $25\%$ of an employee's compensation.

C$)$ Defined contribution plan contributions are limited to the lesser of

$$66,000$ or $100\%$ of an employee's compensation.

D$)$ If an employer has more than one type of qualified plan, a maximum

deduction of $100\%$ of compensation is allowed.