QUESTION 26 Capstone Design is a local architecture firm with eighteen employees. After obtaining an employee census you have determined that four of the eighteen employees would be considered highly compensated. If Capstone implements an ERISA-qualified plan and wishes to pass the Safe Harbor coverage test, how many of the remaining non-highly compensated employees would need to be covered by the plan? O A. 10 OB. 13 O C.7 OD. 14