Rachel has attained two years of service with her employer, Fiasco, Inc. (FI). FI sponsors a top-heavy qualified profit sharing plan and Rachel's account balance within the plan is $200,000. If the plan follows the least generous graduated vesting schedule permitted under PPA 2006, and considering Rachel has never taken a plan loan before, what is the maximum loan Rachel can take, plan permitting?
A. $0. Plan loans are not permissible from a top-heavy profit sharing plan.