Which of the following represents a defined-contribution pension plan？_以下哪项代表定额供款养老金计划？_（）

A. A pension plan whose benefit formula is 1% of retirement salary for each year of service. （养老金计划，其收益公式为每一服务年限的退休工资的1％。）

B. A pension plan into which the employer and employee make regular contributions. （雇主和雇员定期缴纳的养老金计划。）

C. A pension plan whose benefit is determined by a formula that takes into account years of service, wages, and salary. （一种退休金计划，其福利由考虑了服务年限，工资和薪水的公式确定。）

D. All of the others （以上所有选项）