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 son who will be starting college in a couple of years. Baldwin's wife has invested in a Section 529 prepaid tuition plan for the benefit of her daughter who will be starting college next year. Both of the plans have invested in stock of Mata Co. if Mata Co. became an audit client of Hope & Hope, CPAs, which of the following statements is correct as to these investments?

A) 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 Co.

B) 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 Co.

C) the investments by the prepaid tuition plan and the savings plan in Mata Co. stock would not be considered direct financial interests in Mata Co.

D) the investments by the prepaid tuition plan and the savings plan in Mata Co. stock would be considered direct financial interests in Mata Co.