Gary, age $63,$ participates in an eligible Section $457$ plan through his non$-$church$-$controlled, private, tax$-$exempt employer. Which of these statements regarding Gary's nongovernmental plan is false?

A$)$

If Gary has elected the three$-$year catch$-$up provision, he may also use the age $60-63$ catch$-$up provision in the same tax year.

B$)$

During the last three years of employment before the plan$$s normal retirement age, Gary$$s elective deferral may be increased to up to two times his maximum regular deferral.

C$)$

He must pay income tax on distributions, but not the $10\%$ EWP if the entire distribution comes from salary deferrals and earnings in the plan.

D$)$

Section $457$ plan distributions are not eligible for net unrealized appreciation treatment.