For a CPA firm with one office, which of the following individuals is most likely to impair the firm's independence with respect to an audit client?

O The partner in charge of the firm does not work on the audit client, but does provide input into remuneration decisions for all partners and professionals involved with the audit. O A friend of a staff member who does not work on the audit owns approximately 10 percent of the client's outstanding stock. A partner owns 50 shares of stock in the client (the total value is immaterial to both the partner and to the audit client). A manager on the audit has a cousin who has a summer internship with the audit client