Rose, a new partner in a CPA firm, borrowed $$40,000$ from one of her firm's audit clients to upgrade her vacation home. She provides no services to the client, does not work in the same office as the partner who performs the audit, and is unable to influence the engagement. Which statement best describes why Rose's loan may be permissible under the AICPA code? a$)$ The loan does not relate to Rose's primary residence. b$)$ Rose is not a covered member. c$)$ The loan is likely not material to Rose's net worth. d$)$ Rose became a partner only recently.