For each of the following situations, indicate whether the CPA is independent" with respect to the client. Answer "Yes" or "NO' (YES = CPA is independent or NO = CPA is not independent) 1. The CPA's nondependent child owns an immaterial direct financial interest in the CPA's client. 2. The CPAs spouse owns an immaterial direct financial interest in the CPA's client. 3. The CPA's brother is a controller of the client. 4. The CPA's father is a salesman for the client. 5. The CPA's mother owns an immaterial direct financial interest in the client and the CPA is aware of it