Under a defined contribution plan, employees may have a choice of investment options where they can place their plan contributions. The employer

A$.$ earns $3\%$ on the assets in these investments.

B$.$ has a fiduciary responsibility to select investment managers and$/$or investments with a prudent man standard of care.

C$.$ has no responsibility for which investment choices are given to the employees from which to select.

D$.$ has to invest in company stock.