Which of the following financial interests would impair a covered member's independence in such a manner that it could not be reduced to an acceptable level through the use of safeguards:

(A) The covered member owned an immaterial direct financial interest in an attest client prior to but not during the period of the professional engagement.

(B) The covered member owned an immaterial indirect financial interest in an attest client during the period of the professional engagement.

(C) The covered member owned a material indirect financial interest in an attest client during the period of the professional engagement.

(D) The covered member owned a material indirect financial interest in an attest client prior to but not during the period of the professional engagement.