Belinda, a member, is a partner at Mabry & Associates, CPAs. The firm provides a wide variety of services to its clients and often runs into situations of potential conflicts of interest. Which of the following is a possible conflict of interest? 

a. Providing forensic investigation services to a client for the purpose of evaluating or supporting contemplated litigation against another company that is not a client of the firm. 

B. Preparing valuations of assets for two clients who are not in an adversarial position with respect to the same assets. 

C. Providing tax or personal financial planning services for several members of a family whom the member knows to have the same interests. 

D. A client asks the firm to provide tax or personal financial planning services to its executives, and the services could result in the firm recommending to the executives actions that may be adverse to the client company.