Dara&Co. Audit Hill Corporation, Ellie is the engagement part of the audit on the audit with an office in Buffalo Grove. Which of the following would Not be considered a covered member?

a. Julie, a partner in Dara&Company, with an office in Elmhurst

b. Ben, a partner in Dar&Company, with an office in Buffalo Grove

c. Adam, who is a tax partner and provided 50 hours of tax service to Hill company during the year

d. Jason, who is a member of the attest engagement team with office in Elmhurst