The firm of Smith & Roberson CPAs have offices in Phoenix, Salt lake City and Denver. The Denver office handles the audit of Aspen Resorts Inc . Kramer is a partner and the lead partner on Aspen audit. Benis is a partner in the Denver office who is no involved in the audit of Aspen . Newman is a Manager in the Denver office and is the manager in charge of Aspen audit . Bellas a senior staff who normally works in the Pheonix office worked on the current year audit of Aspen because Rosen a Denver office senior staff who normally works on the audit , was on paternity leave at the time the audit was performed and was not in any way involved with the current year audit . Petit a partner in the Salt Lake City office provided 8 hours of consulting service during the current fiscal year for Aspen based on his expertise in the hospitality business

in this scenario who is a covered member

1. Rosen , Newman and Petit

2. Rosen and Kramer

3. Benis and Bellas

4. Kramer and Petit