In accordance with the AICPA Code of Professional Conduct, which of the following would NOT impair a member's independence? O a. A member's close relative holds a key position with a client. b. A member's close relative has a material financial interest in the client. c. A member's close relative is in a position to exercise significant influence over the client. O d. A member's close relative holds a non-key position with a client and participates in a retirement plan