RCM Incorporated sponsors a qualified plan that requires employees to meet one year of service to be 21 years old being considered eligible to enter the plan. Which of the following employees are not eligible?
1. Donald age 18 who has worked fulltime with the company for 3 years
2. Rachel age 22 who has worked full time with the company for 6 months
3. Randy age 62, who has workd 500 hours per year for the past 6 years
4. Theodore age 35 who has worked fulltime for 10 years
(a) 4 only
(b) 1 and 2
(c) 3 and 4
(d) 1,2 and 3