Morton, a partner in the Seattle office of Pine & Birch, CPAs, is the lead engagement partner for the audit of Northwest Wholesale. Fifty percent of the work is handled by the Seattle office, and ten percent, by the Portland office. Deutsch, a partner and the firm's technical audit expert, is located in the Portland office. Deutsch spends about 30 to 40 hours each year consulting on the Northwest Wholesale audit. Which of the following statements is correct?

A) Morton's partners in the Seattle office who do not work on the Northwest Wholesale account are covered members with the Northwest Wholesale audit

B) Morton's partners in the Portland office who do not work on the Northwest Wholesale account are covered members with respect to the Northwest Wholesale audit

C) neither of the above statements are correct

D) both of the above statements are correct