In general, Section $403($b$)$ plans may usually allow loans to the extent of

A$)$ Section $403($b$)$ plans cannot allow loans.

B$)$ the lesser of $$10,000$ or $100\%$ of the vested benefit.

C$)$ the lesser of $$50,000$ or $50\%$ of the vested benefit.

D$)$ $$50\mathrm{.}000.$