In which of the following situations would a CPA be considered independent?

Select one:

a.

A CPA's brother is the Vice-President of Sales at the CPA's audit client.

b.

A CPA's cousin works as a web-site designer at the audit client.

c.

A CPA's father was a salesman at the CPA's audit client and now a major portion of the father's pension fund is invested in the audit client.

d.

A CPA's son works summers at the audit client and has earned 10 shares of stock in the audit client.