Morton, a member, has a continuing attest engagement with Pirate Funding, Inc. Which of the following nonattest services would create a threat to independence that would be so significant that no safeguards could reduce the threat to an acceptable level?

A) Acting as a consultant on a client's project in an advisory role

B) Serving in an advisory role regarding the strategic direction for the client

C) Analyzing the client's system of internal control and providing recommendations for improvements

D) None of the above.