Two friends from high school have stayed in touch over the years. Their husbands are both very successful business professionals and they have an urge to do something creative. They have decided to open a boutique grocery store offering local produce, high-end meats, and imported cheeses. They plan on having 25-30 employees, most of whom will be part-time. They have been inspired by Starbucks and want to offer a retirement program from day one. They want the employees to be involved in contributing, and they are willing to match up to 3% of total compensation for those involved with the plan. What plan type is best for this potential client? Group of answer choices SEP 401(k) SIMPLE ESOP