Which of the following people would be considered highly compensated assuming the company makes, the highly compensated election?

A. Helen, who earned $155,000 last year and is the 40th highest paid employee of 100 employees.

B. Robin, a 2% owner who earns $80,000 per year.

C. Donna, a 5% owner who earns $45,000 per year.

D. Casey, a 20% owner who earns $40,000 per year.