Feld & Company, CPAs, has provided annual audit and tax advisory services to Maris Corporation for several years. Last year, Maris experienced severe cash flow problems and was unable to pay Feld in full, leaving a significant balance unpaid. Feld is ready to begin fieldwork for the upcoming audit. What options are available to Feld and Maris under the AICPA Code?

a) Feld may set up a payment plan with Maris to settle the unpaid fees over the next two years.

b) Feld may perform the audit as long as the unpaid fees relating to the prior year are paid in full before the current year report is issued.

c) Maris may give Feld a note with a maturity date no later than one year after the date of the current year report.

d) Maris may have another firm perform the fieldwork and Feld will review the other firm's work papers and issue the report.