Hello can someone help me in this question by applying the requirements of APES 110 to identify the threats and recommend safeguard to reduce threat and provide an objective assessment whether audit independence can be achieved for this scenario below.

Samantha Major is the audit manager at Reign (an assurance company) and she has been allocated to audit Marthon Company. Her financially dependent son just used all her inheritance from her late father to buy shares at Marthon Company.