For each scenario below, describe which of the five general conditions that undermine independence in appearance is most relevant.

a. An auditor recommends its audit clients' services to other clients based on her understanding of the quality of such services.

b. A partner serves an audit client even though her grandmother has 40 percent of her investments in the client.

c. An auditor helps his audit clients by making adjusting entries to correct financial statements for any amount below a pre-established threshold.

d. A partner audits the income tax expense for a client, which is based on the taxable income computed for the client by the taxation division of partner's firm.

e. A partner serves a client for which his brother-in-law serves as the chief information officer.