A two$-$office firm, with one office in Chippewa Falls, Wisc., and another in Fargo, N$.$D$.,$ has an audit client that sells medical equipment. The lead audit partner for this client conducts the engagement in the Fargo office. Stock holdings in the client by which person would impair the firm's independence under the AICPA code?

A tax partner in Chippewa Falls who provides no services to the client.

A Fargo staff person who provides $40$ hours of tax services to the client.

A manager in Chippewa Falls who will provide $26$ hours of nonattest services to the client this year.

A Fargo staff person who provides no attest services to the client.