In which of the following scenarios would independence be impaired?

A$)$ A covered member has a bank account with the attest client subject to AICPA independence and the balance of the account is under the insured limits$.$

B$)$ A covered member has a mortgage on a house that is not their primary residence with the attest client that is subject to SEC independence rules

C$)$ A covered member obtains a new automobile loan from the attest client subject to AICPA independence rules. The automobile loan is fully collateralized by the automobile and was obtained under the lending institution$$s normal lending procedures, terms, and requirements.

D$)$ A covered member has a bank account with the attest client subject to AICPA independence rules. The balance in the bank account exceeds insured amounts by a material amount and the covered member reduces the uninsured amounts to an immaterial amount within $30$ days from the date the uninsured amounts became material.