Jack and Jill own a successful engineering company, which sponsors a

$401($k$)$ plan that requires

standard eligibility, Cole, Beau, and Mary 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 $$10,000$ each. Cole, who is Jack and Jill's son, earns $$30,000$ and

defers $$6,000$ into the $401(k)$

plan. Beau, who makes $$28,000,$ defers $$2,800,$ while Mary does not

defer anything into the $401(k)$ plan.

Whichof the following statements is correct?

a$.$ The ADP for the NHC employees is $6\mathrm{.}67\%.$

b$.$ Jack and fill are the only highty compensated employees. The correct

answer is d$.$ Cole is highly compensated through family attribution. The

ADP of the NHCEs is $5\%$ and not $6\mathrm{.}67\%.$ Option c is not correct as QMC

would only go to NHCEs