Which of the following people would be considered a highly compensated employee for 2021?

Tiana, a 1% owner whose salary last year was $150,000.

Ariel, a 6% owner whose salary was $42,000 last year.

Belle, an officer, who earned $105,000 last year and is the 29th highest paid employee of 96 employees.

Jasmine, who earned $142,000 last year and is inthe top 20% of paid employees.

Explain how you came to your answer.