10. RQZ Company employs 200 non-excludible employees, 20 of whom are highly compensated. Sixteen of the 20 highly compensated and 125 of the non-highly compensated employees benefit from the RQZ qualified pension plan. The average benefits accrued for the highly compensated is 8%. The ratio test for the above plan is A. 70% B. 80% C. 69.4% D. 86.8%