Which of these statements regarding Section 403(b)/tax-sheltered annuity (TSA) plan employee elective deferrals is CORRECT? A) 403(b) plans are exempt from the universal availability requirements. B) 403(b) plans exempt the employer from responsibility for investment choices provided by the plan, plan administration, and regulatory compliance. C) Employee elective deferrals are subject to FICA (Social Security and Medicare) and FUTA (federal unemployment) payroll taxes. D) Employer contributions are subject to FICA (Social Security and Medicare) and federal unemployment (FUTA) payroll taxes