According to the AICPA Code of Professional Conduct, independence is considered impaired in all of the following situations EXCEPT?

	a.	A partner owns 8 percent of a client.
	b.	A professional employee of the firm is simultaneously associated with the client.
	c.	A partner's immediate family member owns 3 percent of a client.
	d.	A former employee of the client influences the audit engagement covering the time of their employment.