$72\mathrm{.}0\%$ complete

Question

Packlite company has a defined benefit plan with $100$ nonexcludable employees $(25$ HC and $75$ NHC$).$ They are unsure if they are meeting all of their testing requirements. What is the minimum number of total employees that must be covered on a daily basis to conform with the requirements set forth in the IRC?

A$\mathrm{.}40.$

B$\mathrm{.}50.$

C$\mathrm{.}80.$

D$\mathrm{.}100.$