Crohn & Saba, CPA's performed an audit engagement for Starr Publishing for the year ended December 31, 20X4. In addition to the audit engagement, the firm provides various other services for the company including tax preparation and consulting. Which of the following situations would impair Crohn & Saba, CPA's independence with respect to the audit engagement with Starr Publishing?

• a) The commencement of litigation by the management of Starr Publishing alleging deficiencies in audit work for the company.
• b) The commencement of litigation by Crohn & Saba, CPA's against the present management of Starr Publishing alleging management fraud or deceit
• c) Threatened litigation by Starr Publishing against Crohn & Saba, CPA's regarding a fee dispute not related to the audit engagement. The amount in dispute is neither material to Crohn & Saba, CPA's nor to Starr Publishing.
• d) All of the above
• e) Both a. and b.