According to the profession$$s ethical standards, an auditor would be considered independent in which of the following instances?

A professional employee, who does not work on the audit, has a spouse who is a marketing manager for an audit client.

The auditor is also an attorney who advises the client as its general counsel.

An employee of the auditor donates service as treasurer of a charitable organization that is a client.

The client owes the auditor fees for two consecutive annual audits.