Johnson Corp. is an audit client of the New York office of Mason and Co., CPAs. Mason and Co. has offices in New York, Washington D.C., and Los Angeles. Determine whether each of the following individuals is a covered member, and explain why the individual is/isn't a covered member. a. Michael Scott is a partner in the DC office of Mason. He does not work on the Johnson audit. b. Pam Beesly is a first-year staff assistant who works on the Johnson audit. c. Phyllis Lapin is a partner in the New York office of Mason. She does not work on the Johnson audit. d. Jim Halpert, a staff auditor who does not work on the audit, owns an immaterial amount of stock of Johnson Corp. e. Andy Bernard, Los Angeles office partner, provides tax service to Johnson