Angelo's Bakery has 105 employees. 90 of the employees are nonexcludable and 15 of those are highly compensated (75 are sonhighly compensated). The company's qualified profit sharing plan benefits 8 of the highly compensated employees and 40 of the nonhighly compensated employees. Which of the following is true? The plan meets the general safe harbor test The plan meets the ratio percentage test. The plan does not meet any of the coverage tests The plan meets the average benefits percentage test