Which of the following accountants would be considered an employee in private accounting?

Jacque works for Doshier, Pickens, and Francis, LLC and completes tax returns for clients.

John works for Lovelady, Christy, & Associates and provides auditing services for clients.

Juan works for BSA Hospital and produces budgets and monthly accounting statements for the hospital's management.

Hans works for Johnson & Sheldon PLLC and provides consulting services for clients.