Keith & Keith is the audit firm for Luxury, Inc., a company that files its financial statements with the SEC. The firm is engaged to audit the financial statements for the year ended December $31,20$X$2.$Which of the following staff members is not a covered person, as that term is defined by the SEC? Sandy, a professional staff member below the managerial level who works on the audit engagement. Ron, a professional staff member below the managerial level who did not work on the audit engagement but did furnish $15$ hours of non$-$audit services to the audit client during the year under audit. The tax partner handling the audit engagement. The consulting partner handling the audit engagement.