Sloan and Baldwin are partners in Hope & Hope, CPAs, a one$-$office public accounting firm. Sloan has invested in a Section $529$ savings plan for the benefit of his oldest child who will be starting college in a few years. Meanwhile, Baldwin's spouse has invested in a Section $529$ prepaid tuition plan for their daughter who will start college next year. Both of the plans have invested in stock of Mata Co$.$

If Mata became an audit client of Hope & Hope, which of the following is CORRECT?

$0$ The investment by the savings plan, but not the investment by the prepaid tuition plan in Mata Co$.$ stock would be considered a direct financial interest in Mata.

$0$ The investment by the prepaid tuition plan, but not the investment by the savings plan in Mata Co$.$ stock would be considered a direct financial interest in Mata.

$0$ The investments by the prepaid tuition plan and the savings plan in Mata Co$.$ stock would not be consid$$ ered direct financial interests in Mata Co$.$

$0$ The investments by the prepaid tuition plan and the savings plan in Mata Co$.$ stock would be considered di$$ rect financial interests in Mata Co$.$