PKYG International Accounting Group is a large accounting firm that has many audit clients and a large number of audit teams. Which one of the following situations regarding PKYG audit leams (and leam members) would create the fewest judgmentbased concerns relating to 'Independence' as seen within Part 4 of APES110? A. Roger is a member of the PKYG audit team which is undertaking the audit of Travel Lid. Travel Ltd is a company whose business is organising travel for individual and business travel clients. Roger worked for Travel Lid several years ago and at that time a home loan mortgage for $700,000 (loan by Travel to Roger) was arranged. Al the time of the audit less than $10,000 was still owed by Roger to Travel Lid B. PKYG has normal commercial travel accounts with three different travels operators The contractual terms are highly similar in each case. One of these travel operators is Travel Ltd. Almost one third of PKYG's travel budget is spent with Travel Lid C. Susan is a member of the PKYG audit team which is undertaking the audit of Shop LId. Susan's family members hold a large shareholding (about 10% of all shares issued) in Shop Lid D. Nula Parker-King is the Managing Partner of PKYG. Nula is married to Stephen King who is the CEO of Travel Ltd. Nula and Stephen have recently separated and consider themselves no longer tied to each other in any way. They are not communicating with each other at all as divorce proceedings are under way