Tom owns a small golf pro shop and has started a SEP IRA for himself and his employees. He wants to make minimal contributions into his employee's SEP IRAs. If Tom uses the most restrictive requirements to determine eligible employees, which of the following employees may he consider ineligible for contributions?

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Tom owns a small golf pro shop and has started a SEP IRA for himself and his employees. He wants to make minimal contributions into his employee's SEP IRAs. If Tom uses the most restrictive requirements to determine eligible employees, which of the following employees may he consider ineligible for contributions?