Jimmy Buffet is an auditor at Margaritaville, LLC$.$ If Buffet's five$-$year$-$old daughter owns shares of stock in Paradise Corporation, then Buffet is considered to have a$($n$)$

a$.$ material indirect interest in the Paradise Corporation.

b$.$ a loophole for claiming independence from Paradise Corporation.

c$.$ direct interest in Paradise Corporation.

d$.$ immaterial indirect interest in Paradise Corporation.