Of the following individuals, who would be eligible to make a pension contribution that would receive full tax relief?$$ Alex, $78,$ wishing to make a single gross pension contribution of $3,600.$ Leo, earns $25$K per annum and wishes to make a single gross contribution of $20,000.$ Steve, who$$s never previously contributed to a pension, wishes to make a single premium of $40,000$ but his earnings are $38,000.$ Alison, homemaker who wishes to make regular monthly gross contributions of $420.$