$($United Arab Emirates Law$)$ To which of the following Taxable Persons are the Loss carry forward and reclaim tests inapplicable?

Select the correct answer $($number $1$ is incorrect$)$

$1.$ o$$ A Taxable Person whose Taxable Profits are less than AED$375,000$

$2.$ o$$ A Taxable Person whose financial accounts are not audited

$3.$ o$$ A Taxable Person having two shareholders

$4.$ o$$ A Taxable Person whose shares are listed on a Recognised Stock Exchange.