In Order to Obtain and Retain Qualified Status,a Pension or Profit-Sharing

In order to obtain and retain qualified status,a pension or profit-sharing plan must not discriminate in favor of highly compensated employees which include:

A) Employees who received over $100,000 compensation in the previous year and were in the top 20% of employees based on compensation.
B) Employees who received over $120,000 of compensation in the previous year and were in the top 25% of employees based on compensation.
C) Employees who own more than 5% of the corporation's stock.
D) None of these.