Select the best answer.

In which one of the following situations would independence not be impaired?

A$.$ A covered member's spouse works as the CFO for the attest client.

B$.$ A covered member performs ongoing network maintenance for an attest client.

C$.$ A covered member owns a material indirect financial interest of an attest client.

D$.$ A covered member processes an attest client's payroll using payroll time records that the attest client has provided and approved.