There are many issues of compliance with governmental laws and regulations affecting monetary rewards. Select the answer from the following that is not one of the key issues: 

a) employers must keep accurate time records for three years 

b) minimum wages must be paid 

c) exempt and nonexempt status of positions must be established 

d) the marginal job functions of jobs must be determined for ADA purposes 

e) all of the above answers are key issues 

f) none of the above answers are key issues