Which of the following employee is a key for 2016?

1. Matt, an Officer of the company who earns $100,000 per year and owns 2% of the company
2. Missy, who earns $37,000 per year and owns 4.5% of the company
3. Tara, an officer of the company who earns $195,000
4. Julie, 10% owner of the company who earns $24,000 per year as a secretary

(a) 4 only

(b) 3 and 4

(c) 2 and 3

(d) 1,3 and 4