Which of the following people would be considered a highly compensated employee for 2018? a. Kim, a 1% owner whose salary was $140,000 last year b. Rita, a 5% owner whose salary was $42,000 last year C. Robin, an Officer, who earned $125,000 and is the 29th highest paid employee of 96 employees d. Helen, who earned $145,000 last year and is in the top 20% of paid employees Given the previous information, which of the previous employees would be considered a "key" employee