Which of the following employees is a key employee 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, a 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.