For each of the following situations, indicate whether the individual CPA is "independent" with respect to the client, by choosing "yes" or "no." Independent? Individual CPA's situation The CPA owns an immaterial amount of stock in a firm audit client, she works as a senior on that audit engagement. b. The CPA's spouse owns an immaterial direct financial interest in the client. The CPA owns an immaterial amount of stock in a firm audit client, she does not work on that audit engagement. A CPA's father owns a material investment in a firm audit client, she works on the engagement as a partner but is not aware of the investment. The CPA's five year old son who lives with her, was given a gift by a friend of 20 shares of stock worth, in total $100, in an audit client of the CPA