Jack and Jill own a successful engineering company, which sponsors a 401(k) plan that requires standard eligibility. Sam, Tom and Pat are the only other employees, who are between the ages of 25 and 29 and have been with the company for a couple of years. Jack and Jill each have salaries of $200,000, while their employees have salaries ranging between $28,000 and $30,000. Jack and Jill both defer $10,000 each. Sam, who is Jack and Jills son, earns $30,000 and defers $6,000 into the 401(k) plan. Tom, who makes $28,000, defers $2,800, while Pat does not defer anything into the 401(k) plan. Which of the following statements is correct?

a. The ADP for the NHC employees is 6.67%

b. Jack and Jill are the only highly compensated employees.

c. If the plan failed the ADP test, then the issue could be solved by providing a qualified matching contribution to all five employees.

d. If the company hired a new employee, it would not increase the amount that Jack and Jill can defer during the first year of the employees employment.