According to the AICPA's ethical standards, an auditor would be considered in- dependent in which of the following instances?

a. The auditor has an automobile loan from a client bank.

b. The auditor is also an attorney who advises the client as its general counsel.

c. An employee of the auditor donates service as treasurer of a charitable organ- ization that is a client.

d. The client owes the auditor fees for two consecutive annual audits.