Howland & Howland, CPAs, is a public accounting firm with 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 has $2,500,000$ shares of common stock outstanding. Latest market value was $$30$ a share. Howland & Howland personnel have reported any stock ownership by them or their kin.

Which of the following personnel will impair Howland & Howland's independence with Bruin?

$0$ A partner in the Reno office owns $100$ shares. This $$3,000$ investment is not material to the partner.

$0$ A Las Vegas staff person's spouse owns $10$ shares. The staff person will work about $20$ hours on the Bruin audit.

$0$ Both of these investments will impair Howland & Howland, CPAs' independence with the Bruin Company

$0$ Neither of these investments will impair Howland & Howland, CPAs' independence with the Bruin Company.