All of the following are advantages of stock bonus plans except: A. The value of the contributions in employer stock are tax deductible to the employer, which can result in decreased tax costs for the corporation. B. Stock bonus plans promote productivity within the corporation because participants have a vested financial interest in the growth and success of the corporation. C. The corporation has flexibility in funding as the contributions are not required to have annual mandatory contributions. D. The ownership and control of the corporation is diminished or "diluted" as shares are granted to the employees. .