Which of these is a permitted vesting schedule for a SIMPLE $401($k$)?$

A$)$

$2-$to$-6-$year graded

B$)$

$3-$year cliff

C$)$

$3-$to$-7-$year graded

D$)$

$100\%$ immediate vesting

A$)$

deduct currently both the amount of the contributions and any appreciation in value.

B$)$

deduct the contributions only in the year they are includible in Rebecca's income.

C$)$

deduct the contributions each year as they are made because the contributions are an ordinary and necessary business expense.

D$)$

never deduct the contributions because the plan is nonqualified and only contributions to a qualified plan are deductible.