HERO, Inc. sponsors a $401($k$)$ plan for the following employees.

Employee Ownership $\%$ Last year's salary Deferral $\%$

Clark Kent, President $90\%$ $$210,0008\%$

Betsy Ross, Vice President $4\%$ $$104,0007\%$

Olive Oil $6\%$ $$95,00010\%$

Jessica Rabbit $0$ $$80,00011\%$

Justin Boos $0$ $$140,0006\%$

Fred Flintstone $0$ $$40,0000\%$

Donald Duck $0$ $$50,0007\%$

Who is highly compensated?

Who is a key employee?

Assuming no special elections have been made, what are the average deferral percentages of the highly compensated and non$-$highly compensated employees for the current year?

Does the company comply with the ADP test?