Window Washers, Inc., is establishing a profit$-$sharing plan using Social Security integration. The base contribution percentage for the profit$-$sharing plan will be $5\%,$ and the owners have come to you with some questions about Social Security integration. Which one of the following statements is CORRECT?

A$)$

The excess contribution percentage for the plan could be as high as $10\%.$

B$)$

The excess contribution percentage for the plan could be as high as $26\mathrm{.}25\%.$

C$)$

The permitted disparity for the plan is $3\%.$

D$)$

The permitted disparity for the plan is $5\mathrm{.}7\%.$