Contributions to a simplified employee pension plan must not discriminate in favor of highly compensated employees. All of the following statements describe a 2023 highly compensated employee of AB Company EXCEPT A. June received 2022 annual compensation from AB Company of $150,000. B. Hazel was an officer of AB Company and received 2022 compensation of $140,000. C. Cathy owns 5% of the capital or profits interest in AB Company. D. Cora received 2022 annual compensation from AB Company of $138,000 and was among the top 20% most highly paid employees during the year