Which one of the following statements correctly describes fiduciary responsibility under ERISA?

a) Individuals who provide investment advice to a qualified plan are considered fiduciaries

b) The exclusive benefit rule requires that fiduciaries discharge their duties solely in the interest of the plans participants for the exclusive purpose of defraying expenses

c) Fiduciaries must only act prudently when they are choosing risky investments

d) A fiduciary can select an investment that benefits the fiduciary as long as the investment is prudent