Jane, a partner in a CPA firm, borrows $200,000 from one of her firm's audit clients to renovate her vacation home. The amount of the loan is material to her and her husband's net worth. She works in the same office as the partner who performs the audit. She will not provide any services to the client and cannot influence the engagement. Which statement best describes why this loan impairs Jane's independence under the AICPA code? The loan relates to a vacation home rather than her primary residence. Jane obtained a loan from an audit client while she was a covered member. The loan balance is material to Jane and her husband's net worth. Jane may try to exercise influence over her partner's audit engagement