Julie Webb, CPA, takes out an automobile loan with First National Bank of Wellville $($FNBW$)$ while attending the University of Wellville. Julie graduates one year later and is hired as an auditor by Best and Driftwood, LLP$.$ Her first assigned audit engagement is with First National Bank of Wellville, a client of Best and Driftwood. As a new audit assistant, Julie continues to pay her automobile loan payments each month. Which of the following best describes Julie$$s independence status?

a$.$ Impaired because Julie has a material indirect financial interest in FNBW$.$

b$.$ Not impaired because Julie is permitted to take normal loans from FNBW$.$

c$.$ Not impaired because Julie has an immaterial indirect financial interest in FNBW$.$

d$.$ Impaired because Julie has a direct financial interest in FNBW$.$