of the following employees, who is (are) a key employee(s) for 2020? 1. Janice, age 52, a 5% owner who earns $45,000. She is not an officer. 2. Wendy, age 45, a 6% owner who earns $92,000. She is also an officer. 3. Pat, age 26, a 2% owner who earns $190,000. She is also an officer. 1 only. 2 & 3 only. 1 & 2 only. 2 only