Kar, CPA, is a staff auditor participating in the audit engagement of Fort, Inc. Which of the following circumstances impairs Kar's independence? A$.$ During the period of the professional engagement, Fort gives Kar tickets to a football game worth $$75.$ B$.$ Kar owns stock in a corporation that Fort's $401($k$)$ plan also invests in$.$ C$.$ Kar's friend, an employee of another local accounting firm, prepares Fort's tax returns. D$.$ Kar's sibling is the Director of Internal Auditor at Fort.