Packlite Company has a defined benefit plan with 200 nonexcludable employees (40 HC and 160 NHC}. They are unsure if they are meeting all of their testing requirements. What is the minimum number of total employees that must be covered on a daily basis to conform with the requirements set forth in the IRC?

(a) 40.

(b) 50.

(c) 80.

(d) 100.