Benjamin, a sole proprietor, has a retirement plan for himself and all eligible employees. For 2023, Benjamin paid salaries of $75,000 on which contributions to the plan were based. With regard to the tax on prohibited transactions, all of the following are considered disqualified persons with respect to the retirement plan EXCEPT A. Benjamin's grandson, Bryan. B. Tate, who provides services to the retirement plan. C. Benjamin. D. Benjamin's employee and plan participant, Marcie, who received wages of $7,000