1. Urban LLC sponsors a profit-sharing plan that requires employees to complete one year of service and be 21 years old before entering the plan. The plan also excludes all commissioned sales people and all other allowable exclusions allowed under the IRC. Which of the following employees could be excluded?

   1. Jack, age 21, who works in administration and has been with the company for 32 months.

   2. Jen, a commissioned sales person working in the Houston office. She is 37 years old and has been with the company for 3 years.

   3. John works as the lead foreman in the company factory. Jack is 39 and has been with the company for 12 years and is covered under a collective bargaining agreement.

   		1 only.
   		2 and 3.
   		3 only.
   		1 and 2.