Adelaide Ranch has 325 employees (300 NHC and 25 HC). Of these employees, 300 are nonexcludable (275 NHC and 25 HC). If 208 of these NHC are covered under the Adelaide qualified profit sharing plan, and 25 of these HC are covered under the Adelaide qualified profit sharing plan, with certainty, which of the following 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