Which of the Following Statements Is Correct Regarding Limitations on Employer's

Which of the following statements is correct regarding limitations on employer's contributions to qualified retirement plans in 2017?

A) Defined benefit plans are limited to an annual benefit to an employee of the lesser of $54,000 or 100% of the employee's average compensation for the highest three years.
B) Defined contribution plan contributions are limited to the lesser of $215,000 or 25% of an employee's compensation.
C) Defined contribution plan contributions are limited to the lesser of $54,000 or 100% of an employee's compensation.
D) If an employer has more than one type of qualified plan,a maximum deduction of 100% of compensation is allowed.