Avengers Inc. sponsors a unique profit$-$sharing plan. This plan requires employees to complete one year of service and be $21$ years old before entering the plan. The plan also excludes all commissioned sales people and all other allowable exclusions allowed under the IRC. Which of the following employees could be excluded?

Seth, age $20,$ who works in administration and has been with the company for $32$ months.

Lisa, a commissioned sales person working in the Houston office. She is $37$ years old and has been with the company for $3$ years.

Rusty who works as the lead foreman in the company factory. He is $39$ and has been with the company for $12$ years.

$1$ only.

$3$ only.

$1$ and $2.$

$1,2$ and $3.$