A threat to an AICPA member's compliance with the rules of the AICPA code is at an acceptable level when which of the following is true?

a. The member documents the threat and is vigilant as to the possible negative effects the threat could have on the member's compliance.

b. A reasonable and informed third party who is aware of the relevant information concludes that the threat would not adversely affect the member's compliance with the rules. 

c. Attest services are no longer required by the member's client.

d. None of the above.