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All the media that I read and watch rightfully refuse to speculate (in public) on the who might be the whistle blower because they are respected as journalist who would not "Out" anybody who's trying expose corruption.
But we are free to speculate, Number #1 on my list is John Kelly.
If not Kelly, it is someone highly respected and at the same level as Kelly in terms of influence\power in both government, military, politics and is a Republican.
My deduction is that if the whistle blower had been simply a lower level career official or diplomat, the entire thing would have been buried and never to seen the light of day. I think whistle blower has to be someone who was (and maybe still is) in the same room as Trump on a daily basis and someone who is held in such high regard that his career reputation forced the hand of the chain of command to take action when the complaint was first filed. If they had ignored the whistle blower, and he\she later went public as the next step, a lot of career people (many former military) would have to answer for their lack of action they were informed by him through proper channels.
Other than Kelly, who has that kind of influence to force this to bubble up to the top, someone who can't be ignore by either party?
IMO, whistle blower has credibility at the highest level. Someone who refuses to stand down to Trump; does not fear him.