A San Diego partner's father lives in San Diego. The partner does not furnish any financial support for his father. This partner also has a cousin living in Los Angeles. He furnishes all the financial support for this cousin. The father owns 400 shares of stock in Trojan Mfg.Co. The cousin owns 30 shares of stock in Trojan Mfg.Co. The San Diego office does all the work for this attest client, Trojan Mfg. Co. The shares owned by the father and the cousin are not material to either of them and neither of them have any influence with Trojan Mfg.Co. What effect, if any, do these stock holdings by the partner's father and cousin have on the partner's firm's independence with Trojan Mfg.Co.? The cousin's stock ownership impairs independence but the father's does not. The father's stock ownership impairs independence but the cousin's does not. Both stock holdings impair independence with the client. Neither stock holding impairs independence with the client