The XYZ Corporation employs salaried and hourly employees. It has no union employees. It maintains two qualified plans - a defined benefit plan for the salaried employees and a profit sharing plan for the hourly employees. The salaried plan use a minimum age of 21, a one-year wait, and salaried status for eligibility purposes, whereas the hourly plan uses only a minimum age of 21, a one-year wait, and hourly status for eligibility purposes. Based on the statistics for the current year: The Test Group consists of 140 employees, of which 135 are NHCEs and 5 are HCEs The salaried plan covers 65 employees, of which 60 are NHCEs and 5 are HCEs The hourly plan covers 75, of which 75 are NHCEs and 0 are HCEs (1) Which of the two plans have to be tested? a. Only the unionized hourly plan b. Only the salaried plan c. Both plans need to be tested d. Neither plan needs to be tested