Which of the following people would be considered a highly compensated employee for 2020? 1. Amy, a 2% owner whose salary last year was $165,000. 2. Red, a 6% owner whose salary was $23,500 for the last five years. 3. Reese, an officer, who earned $115,000 last year and is the sixth highest paid employee of 96 employees. 4. Hank, a 0.5% owner who earned $136,000 last year and is in the top 20% of paid employees. a. 1 and 4. b. 1, 2, and 4. c. 1, 3, and 4. d. 1, 2, 3, and 4.