Which of the following individuals are considered covered persons with respect to our audit client, Company ABC?

An advisory associate who provides three hours of non-audit services to the client

A tax partner who is located in the same office as the Lead Audit Engagement Partner, but does not provide any services to the client

An audit manager who is located in the same office as the Lead Audit Engagement Partner, but does not provide any services to the client

A tax manager who provides 12 hours of non-audit services to the client