Affirmative answers to which of the following questions would lead the auditor to assess fraud risk at a higher level for cash?

a$.$ Is an individual with access to cash or its recording experiencing financial or personal distress?

b$.$ Is an individual with access to cash or its recording being compensated at an amount that he or she might consider low?

c$.$ Is the company in potential violation of its debt covenants? d$.$ Two of the above $($a$-$c$)$

e$.$ All of the above $($a$-$c$).$