When looking to provide nonattest services to an attest client subject to SEC independence rules, which of the following statements is true?

A$)$ There are no nonattest services that can be provided to an attest client subject to SEC independence rules

B$)$ If a nonattest service is not explicitly prohibited by SEC Rule $2-01,$ the engagement team must evaluate the service using the general standard

C$)$ Providing legal services to an attest client subject to SEC independence rules is a conditionally prohibited nonattest service

D$)$ For conditionally prohibited nonattest services, the SEC$$s guidance includes a rebuttable presumption that can be overcome on the basis of materiality