Peter, the partner in charge of the Omaha office of a national CPA firm based in Boston, is

responsible for that office's practice in all areas of audit, tax, and consulting, but he does

not serve as an audit partner or a reviewer for any specific engagement. Paul is the partner

in the Omaha office in charge of audit of Dodger Co$.($a publicly$-$held Corp.$).$ The CPA

firm's independence is impaired if:

Peter owns $$100$ of Dodger's common stock.

Peter's brother owns $$1,000$ of Dodger's common stock.

Paul's father is a sales representathe with a territory in California for Dodger.

the sister$-$in$-$law of Tommy, one of the partners in the Omaha office, owns Dodger's stock through

a mutual fund held in her own employer$-$sponsored retirement plan.