Howland & Howland, CPAs, a public accounting firm has offices in Las Vegas and Reno. The Las Vegas office acquired a new attest client, Bruin Company. The Las Vegas office using Las Vegas office personnel will do all the work for this client. Bruin Company has 2,500,000 shares of common stock outstanding. Latest market value was $30 a share. Howland & Howland, CPAs personnel report the following stock ownership by them or their kin. Which, if any, of them will impair Howland & Howland, CPAs' independence with Bruin Company? A partner in the Reno office owns 100 shares. This $3,000 investment is not material to the partner. A Las Vegas staff person's spouse owns 10 shares. The staff person will work about 20 hours on the Bruin audit. Both of these investments will impair Howland & Howland, CPAs' independence with the Bruin Company Neither of these investments will impair Howland & Howland, CPAs' independence with the Bruin Company