Robin is a sole practitioner. Her spouse is an insurance agent. His insurance office is five miles from her accounting office. Neither one is active in the other's business. In March 20X3 her husband sold a life insurance policy on the life of the president of Bluebird Holdings to that company. He received a relatively small commission for the sale and will continue to receive commissions on future years' renewal premiums. In December 20X3, Robin was asked by the board of directors of Bluebird Holdings to be the company's auditor for 20x3 and for future years. She has considered and believes that there is no conflict of interest created by his sale of the policy and her doing the audit. Which of the following statements is correct? Due solely to the commission being received prior to her being engaged to do the audit; she may do the audit for this year and future years without violating the Code of Professional Conduct. Since her spouse received a commission this year and will receive commissions in future years, she cannot perform the audits for this year or future years without violating the Code of Professional Conduct. She can perform the audits for this year and future years without violating the Code of Professional Conduct. The commission is deemed to be received only in the year the insurance policy is sold, even though commissions will continue to be paid in future years. Therefore she cannot perform the audit for this year, but she can perform the audits in future years without violating the Code of Professional Conduct