The CFO would like to implement a $401($k$)/$profit sharing plan. If $75$ percent of the firm$$s employees stay with the company for only two years $($i$.$e$.,$ the firm has high turnover$),$ and the remainder stay for an average of at least ten years, which vesting schedule should the CFO choose if she wants to minimize plan administration costs? $26$ year graduated $3-$year cliff $37$ year graduated $5-$year cliff