9.) Which of the following people would be considered a highly compensated employee for 2014? 1. Kim, a 1% owner whose salary last year was $150,000. 2. Rita, a 6% owner whose salary was $42,000 last year. 3. Robin, an officer, who earned $105,000 last year and is the 29th highest paid employee of 96 employees. 4. Helen, who earned $132,000 last year and is in the top 20% of paid employees. a. 1 and 4 b. 1, 2, and 4 c. 1, 3, and 4 d. 1, 2, 3, and 4