Which of the following people is considered highly compensated for 2016?
(a) Robin, a 1% owner who earns $80,000 per year.
(b) Helen, who earns $195,000 last year and is the 40th highest paid employee of 100 employees.
(c) Casey, a 20% owner who earns $24,000 per year.
(d) Donna, a 4% owner who earns $45,000 per year.