Raymond & Raymond, CPA's has offices in Kansas City and St. Louis. The Kansas City office of the firm performs an attest engagement for Luca Productions, Inc. which is located in Kansas City. Which of the following situations would impair the independence of Raymond & Raymond, CPA's with respect to Luca Productions, Inc.?

• a) Romero, the lead engagement partner who works in the Kansas City office, has a brother who is a camera operator for Luca Productions, Inc.
• b) Sands, who works in the Kansas City office and is a participant on the engagement team, has a sister who is a receptionist for Luca Productions, Inc.
• c) Moore, a partner in the St. Louis office who does not have any ability to influence the attest engagement, has a non-dependent daughter who works at Luca Productions, Inc. as a controller.
• d) Young is a partner in the Kansas City office who does not do any work on the attest engagement. Her mother is the CFO for Luca Productions, Inc.