A CPA firm has locations in Los Angeles, San Francisco, Chicago, and New York. The audit of Techno Co. is handled by the San Francisco office; i.e. the Lead Audit Partner and audit staff for the Techno Co. audit are based in the San Francisco office. Joe is a partner in the Business Consulting Division of the New York office. With respect to the Techno Co. audit, Joe A. cannot own even one share in Techno Co if the firm wants to keep the audit client B. is a "key person" with respect to the familarity threat C. is a covered member D is not a covered member