Sew What, the best seamstress shop in town, sponsors a 401(k) plan. The plan provides a dollar for dollar match for employee contributions up to six percent and has immediate vesting for all contributions. For ADP purposes, the company has not made the top 20 percent election for the determination of who is highly compensated. The company has the following employee information: Which of the following statements it correct? a. Karen it not highly compensated. b. The plan passes the ADP test if Joyce and Kali were not eligible. c. Joyce and Kali are not considered when calculating the ADP test because they do not contribute. d. The top heavy rules require Sew What to make a 3% contribution for Jeanette, Joyce, Ronnie, and Kali