5500 SF IRS Compliance Question SH Plan with no deferrals in the year

The 401k plan includes Basic SH Match provisions, but no one made deferrals in 2023, so no ER SH contribution is required and no testing is required.  Does the question at 14b refer to design only , so SH option should be selected, or is it N/A in a year with no 401(k)(3) testing requirement?

Thoughts?

Thank you.

Its plan design.  The plan is safe harbor regardless of any actual deferrals and match contributions.