Which of the following statements with respect to a SEP Plan is NOT accurate? Question options: a) "Earned income" includes profits from the taxpayer's business. b) Self-employed individuals are eligible to be members of a SEP Retirement Plan. c) Contributions to SEP Plans are limited to 15% of the taxpayer's net earned income or $ 54,000, whichever is greater. d) Taxpayers must begin receiving distributions from a SEP plan by the age of 70 and 1/2. e) All statements are accurate for the SEP Plan.