3. Jackson & Company, CPAs, plan to audit the financial statements of Perigee Technologies, an issuer as defined under the Sarbanes- Oxley Act of 2002. Which of the following situations would impair Jackson's independence? a, Provision of personal tax services to Johnson, the accounts payable manager of Perigee. b. Preparation of Perigee's routine annual tax return, where Jackson's fee will be calculated as a percentage of the tax refund obtained. c. An audit of Perigee's internal control is performed contemporaneously with the annual financial statement audit. d. Discovering that Lowe, the chief financial officer of Perigee, started his accounting career ten years earlier as a Staff accountant for Jackson & Company, and continues to maintain ties with current partners at the firm