Which of the following family relationships is most likely to impair a CPA's independence with respect to a particular audit client on which the CPA works as a "covered member" ? A. A close relative has a material investment in that client of which the CPA is not aware B. A cousin has an immaterial investment in the client of which the CPA is aware C. The CPA's father is president of the audit client D. The CPA's spouse participates in a savings plan sponsored by the client