Which of the following employees of Bland Foods, Inc., is(are) considered a highly compensated employee in 2014?

	Ownership share	Current year salary	Prior year salary
1	5%	$130,000	$100,000
2	6%	$90,000	$80,000
3	4%	$60,000	$50,000
4	0%	$120,000	$116,000

4 only
1 and 2
2 and 4
2 and 3