Which of the following people will always be considered highly compensated for $2024?$

Martin, a $6\%$ owner who earns $$95,000$ per year and is the $40$ th highest paid employee of $145$ employees.

II$.$ Ross, who earned $$195,000$ last year and is the $60$ th highest paid employee of $100$ employees.

III. Rudolph, a $4\%$ owner who earns $$45,000$ per year and is the $10$ th highest paid employee of $25$ employees.

IV$.$ Will, a $15\%$ owner who earns $$24,000$ per year.

IOnly

$18$ N

II&III

$1,11,$&$.$N