Chip, a covered member, performs an attest engagement for Juicy, Inc. Chip leases office space from Juicy, Inc. and the lease was entered into during the term of the professional engagement.

Which of the following safeguards must be met for the self-interest threat to be at an acceptable level and for independence to be maintained?

The lease meets the criteria of a capital lease as described in GAAP.

The terms and conditions set forth in the lease agreement are not comparable with other leases of a similar nature.

All amounts are paid in accordance with the lease terms or provisions.

All of the above.