#21. Jane, a partner in a CPA firm, borrows money from one of her firm's audit clients. She is a covered member with respect to this client. For which type of loan may Jane borrow from the client and not impair her independence? A. She uses the money to help her parents. B. She uses the money to obtain a master's degree. C. She purchases a home that will be her primary residence. D. She purchases an automobile, which is collateral for the loan.