A CPA firm was purchased by a public company. The acquirer performs other professional services and has banking, insurance, and brokerage subsidiaries. The owners and employees became employees of a subsidiary. Also, the previous owners formed a new CPA firm that provides attest services. It leases employees, offices, and equipment from the parent, which also provides advertising, billing, and collection services. Independence is not impaired when A.An indirect superior is a promoter of an attest client of the new CPA firm. B.An indirect superior has a material investment in an attest client of the new CPA firm. C.A bank subsidiary in the consolidated group provides asset custody services in the ordinary course of business to an attest client of the new CPA firm. D.The new CPA firm audits another subsidiary in the consolidated group