The difference between absolute phrase and participle clause?

Hi,

1. They have two friends, both of them killed in an accident.

2. They have two friends, both of whom killed in an accident.

3. They have two friends, both of whom have been killed in an accident.

Which one is correct? 

Which one is an absolute phrase? 

How can I distinguish between an absolute phrase and a participle clause?

Thanks.

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