Indicate whether independence is impaired for the individual or the public accounting firm on the following SEC filing audits according to SEC independence rules. (Yes or No)

a. CPA Yolanda is the Best & Co engagement partner on the Casa Construction Company (CCC) audit supervised from the Santa Fe office of the firm. Yolanda owns 100 shares of CCC.

b. CPA Yolanda sold the 100 CCC shares to CPA Javier, who is another partner in the Santa Fe office but who is not involved in the CCC audit.

c. CPA Javier transferred ownership of the 100 CCC shares to his wife.

d. CPA Javier