Stephanie, the CFO of Love Pet Supplies, is offered a watch by one of her company's vendors. The card

accompanying the gift congratulates her on Love's recent merger with another company. To determine whether

accepting the watch would create a significant threat to her compliance with the AICPA code, which factor

should Stephanie consider?

Whether she truly earned and deserved the gift.

Whether the gift cost more than $$400.$

Whether the gift was reasonable in the circumstances.

Whether anyone knows that she received the gift.