More than 2. For an example, crows can effectively use tools and communicate abstract concepts to one another from a memory. Which means they can observe a sit

More than 2. For an example, crows can effectively use tools and communicate abstract concepts to one another from a memory. Which means they can observe a situation, draw conclusions, and use those conclusions to act as well as make decisions on how to act. That would seem to meet the bar for reasoning abstractly.