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18. XYZ has a noncontributory qualified profit sharing plan with 310 employees in total, 180 who are non-excludable (40 HC and 140 NHC). The plan covers 72 NHC and 29 HC. The NHC receive an average of 4.0% benefit and the HC receive 6.0%. Which of the following statements is (are) correct? 1. The XYZ company plan meets the ratio percentage test. 2. The XYZ company plan is not required to cover the lesser of 1) 40% of total employees, and 2) 50 employees. 3. The plan must and does meet the ADP test. 2? a. I only. b. 2 only. c. Both 1 and 2. d. 1, 2, and 3