Pension Funds I) Accept Contributions from Employers, Which Are Tax

Multiple Choice

Pension funds I) accept contributions from employers, which are tax deductible.
II) pay distributions that are taxed as ordinary income.
III) pay benefits only from the income component of the fund.
IV) accept contributions from employees, which are not tax deductible.

A) I and IV
B) II and III
C) I and II
D) I, II, and IV