8. The Back-to-Sleep Corporation has adopted a 401(k) plan. Under which of the following circumstances will the plan pass the actual deferral percentage (ADP) test? (A) The ADP for nonhighly compensated employees is 9% and the ADP for highly compensated employees is 14.65%. (B) The ADP for nonhighly compensated employees is 8% and the ADP for highly compensated employees is 12.89%. (C) The ADP for nonhighly compensated employees is 7% and the ADP for highly compensated employees is 8.75%. (D) The ADP for nonhighly compensated employees is 6% and the ADP for highly compensated employees is 11.7%