Marta is 52 years of age and expects to retire from her current employer at age 65. Marta’s employer contributes $2,000 to a qualified retirement plan for Marta’s benefit in the current year. How will Marta’s employer treat the contribution? 

a. The $2,000 is never deductible.

b. The $2,000 is deductible in the current year by the employer.

c. The $2,000 is deductible in the year Marta retires by the employer. 

d. Only one-twentieth ($100) is deductible in the current year by the employer.

e. None of the above