Jenko Corp. is an audit client of the Phoenix office of Williams and Co., CPAs. Williams and Co. has offices in Arizona, including ones in Phoenix, Tucson, and Tombstone. For purposes of independence, the AICPA requires that no "covered person" may have a direct or a material indirect financial interest in an audit client such as Jenko. Determine whether each of the following individuals is a covered member. a. Bill Jones is a partner in the Tucson office of Williams. He does not work on the Jenko audit. b. Mary Adams is a first-year staff assistant who works on the Jenko audit. c. Mary Anderson is a partner in the Phoenix office of Williams. She does not work on the Jenko audit. d. Bill Jepson, a staff auditor who does not work on the audit, owns an immaterial amount of stock of Jenko Corp e. Ken Sanders, a Tombstone office partner, provides no services for the Jenko audit other than serving as a consultant to the attest team regarding industry-related issues specific to Jenko.4.9