Please solve the following ASAP I will rate your answer immediately

You are an audit engagement partner of Al Kalbani & Partners, an audit firm based in Muscat. You are planning the audit of Ababa, a Company based in alain, a manpower consultancy service provider. The finance manager, of Ababa company Mr.Nasser al Balushi, and the audit engagement partner Mr.Ali al kalbani are close friends because both of them studied together at the Sultan Qaboos University in Muscat. Also, the audit engagement partner brother Mr.Humaid al kalbani has owned a significant number of shares in Ababa company. Apart from external audits, the Ababa company has requested Alkalbani & Partners for providing other services like VAT return filing and tax calculations. The Ababa company has also requested the audit partner Mr.Ali to attend a meeting with the tax department to represent them in order to solve some tax-related issues. The finance director of Ababa company has informed the audit engagement partner that when the audit is complete, he would like the whole team to provide a luxury dinner in a five-star hotel at Jabal akhtar. Required: Using the information above: (i) Identify and explain any three ethical threats which may affect the independence of Al Kalbani & Partners. (1.5 Marks) (ii) For each threat, explain how it might be reduced to an acceptable level. (1.5 Marks)