Falco Fine Beef (FFB) is an audit client of Earnest & Young's Sacramento office. Jen is on the audit team. Marcus evaluates Jen's work and determines her pay. David is a tax professional in the Sacramento office, who provided 20 hours of tax advice to FFB during the last audit cycle. Rosa is a tax partner in the Sacramento office, who has never provided any services to FFB. Which of the following situations would create an independence problem under the AICPA rules? Group of answer choices Rosa's sister is a staff accountant for FFB. Marcus' live-in lover owns enough FFB stock that it is material to her, but it does not allow her to exert significant influence over FFB. David's mother is a receptionist for FFB and, via its pension plan, indirectly owns a small amount of FFB stock. Jen's brother Andre is in charge of stockyard maintenance for FFB