Which of the following retirement plans with some highly-paid employees meet(s) the requirements of the percentage test for nondiscrimination in coverage? I Employer A has 27 employees earning under $35,000 per year and meeting the requirement for participation of 1,000 hours of service. Another 7 part-time employees do not meet the eligibility requirements. Only 19 of the 27 employees are included in the employer's plan, Employer B has 40 full-time employees earning under $35,000 per year, but 10 of these are not eligible to participate in the employer's pension plan because they fail to meet the age or service requirements. Of the 30 eligible, only 20 benefit from the plan. (A) I only (B) II only (C) Both I and II (D) Neither I nor