Which of the following statements is true regarding nondiscrimination testing for profit$-$sharing plans?

A$.$Contributions cannot be higher for highly compensated employees compared to rank$-$and$-$file employees.

B$.$Contributions can be higher for shareholders, officers, and highly compensated employees as long as a required minimum contribution is made for rank$-$and$-$file employees

C$.$The contributions must be equal for all employees

D$.$There is no requirement to do nondiscrimination testing on profit$-$sharing plan contributions.