Which of the following would be considered "key employees" for qualified plan testing purposes for 2023? I. A more-than-5% owner of the employer. II. An employee receiving compensation greater than $150,000 from employer. III. An officer of the employer who received compensation of more than $215,000. IV. A 1% owner of the employer having an annual salary of $100,000 from the employer.

A.I and II only.

B. II and IV only.

C. I and III only.

D. II, III and IV only.