Joaquin is a small business owner who maintains a SEP for his employees: Jan, a 42-year-old part-timer who has worked for Joaquin in this business since 2013. She works 15 hours per week. She earned $13,750 in 2023. Malik, a 72-year-old seasonal worker who works from September through December. He has worked for Joaquin in this business since 2015 and earned $6,250 in 2023. Monica is 21 years old and works 10 hours per week all year. She has worked for Joaquin since June 2021 and earned $5,050 in 2023. Joaquin's business had net taxable income in 2022 of $67,300. All employees and Joaquin are U.S. citizens, and none of them are union members. Which of the individuals listed below can be excluded from coverage under the SEP in 2023? A. Joaquin. B. Monica. C. Jan. D. Malik