MInc., a privately$-$held distributor of kitchen products, is audited by ABC, CPAs. Mitchell, the engagement partner, is based in the Houston office. Which of the following people would be a covered member in the audit of MMI, Inc.? Dan, a tax senior, in the Houston office, who provided $60$ hours of work on MMI's tax return. Elsa, a client advisory services partner in the Houston office, who does not work on the MMI audit. Frank, the IT engineer, who manages MMI's systems and software. Hailey, the administrative services manager, who provides support to the partners and professional staff.