Which of the following employees is a key employee for 2013?
1. Matt, an officer of the company, who earns $100,000 per year and owns 2% of the company.
2. Missy, who earns $37,000 per year and owns 5% of the
company.
3. Tara, an officer of the company who earns $175,000.
4. Julie, a 10% owner of the company who earns $24,000 per
year as a secretary.
(A) 4 only.
(B) 3 and 4
(C) 2 and 3
(D) 1, 3, and 4.