Which statement regarding a top heavy plan is CORABCT?A) A 10 p helvy plan is one that provides more than 50% of ts acyegite acorud benefts or account balances to key employees.B) A top heavy dethed berefit plan must provide a marimum benefle aconal a/2% multipled by the number of years of senice Tip to tomy.C) A nonsap heavy defined benefly plan mast provide actelerated wering,For a tap helvy defined conerbution plan the employer man mala a minamum contribution of 34 of includible compersationDI for each alighle non-iry employee. If the contribution percertage for lary employees is less than 34, the cantribution peroentage to noniky employees man be equal to the habuit kny emaloper' percentape.