Adelaide Ranch has $325$ employees $(300$ NHC and $25$ HC $).$ Of

these employees, $300$ are nonexcluclable $(275$ NHC and $25$ HC $).$ If ${?}^x$

$208$ of these NHC are covered undier the Adelaide qualified profit

sharing plan, and $25$ of these HC are cevered under the Adelaide

qualified profit sharing plan, with certainty, which of the following

coverage tests does Adelaide pass?

A$.$ Safe Harbor Test

B$.$ Ratio Percentage Test

C$.$ Average Benefits Test

D$.$ Both the Safe Harbor Test and the Ratio Percentage Test