Identify the individuals that would be exempt from contributing to the Canada Pension Plan (CPP) based on the circumstances described. 1. Sandra occasionally babysits for different families and earns less than $2,000. 2. Albert is a teacher at a Catholic high school. 3. Sam earns $3,000 each year as a part-time data entry clerk for a large corporation. 4. Helen earns $4,000 each year as a receptionist for a small business. 1 and 3 1 and 4 2 and 3 2 and 4