Which of the following employees is a key employee for $2023?$

I. Matt, an officer of the company, who earns $$100,000$ per year and owns $2\%$ of the company.

II$.$ Missy, who earns $$37,000$ per year and owns $4\mathrm{.}5\%$ of the company.

III. Tara, an officer of the company who earns $$250,000.$

IV$.$ Julie, a $10\%$ owner of the company who earns $$24,000$ per year as a secretary$.$