Kalamata Chartered Accountants (Kalamata) provided valuation services to a large audit client, Louri Limited (Louri) in relation to Louri's intangible assets. The valuation services involve a significant degree of subjectivity and have a material effect on Louri's financial report, but doesnot form a substantial portion of the total fees earned by Kalamata from Louri. Which of the following threats, if any, would the provision of these services pose to Kalamata's independence according to APES 110?

a.

Self-review threat.

b.

Self-interest threat.

c.

No threat to independence.

d.

Advocacy threat.