Which of the following taxpayers is NOT considered an "active participant"?

Group of answer choices

An eligible employee in a DC plan who received a contribution of $15 for the first payroll in January.

Any eligible employee who only receives an allocation in a non-qualified deferred compensation plan.

An eligible employee for a DB plan.

A participant in a Profit Sharing Plan who received a contribution for the plan year and the contribution was physically received in the tax year.