Which of the following employee is a key for 2016

Which of the following employee is a key for 2016
Which of the following employee is a key for 2016?

Matt, an Officer of the company who earns $100,000 per year and owns 2% of the company
Missy, who earns $37,000 per year and owns 4.5% of the company
Tara, an officer of the company who earns $195,000
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
Which of the following employee is a key for 2016?

Matt, an Officer of the company who earns $100,000 per year and owns 2% of the company
Missy, who earns $37,000 per year and owns 4.5% of the company
Tara, an officer of the company who earns $195,000
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