Applying the compensation rules in effect for tax years beginning after December 31, 2017, which of the following types of compensation is exempt from the $1 million deduction limitation? A B Amounts paid to a qualified retirement plan (e.g., $401(k) employer match) Amounts attributable to exercise of stock options (difference between market price and exercise price) Amounts paid under a qualified pre-established performance-based compensation agreement approved by a compensation committee and a majority of shareholders of the corporation Commissions paid to the sales manager based on a percentage of sales revenue generated by the sales manager during the year U D