Which of the following is a self-review threat to independence?

1.KPMG is assisting with the sale of a company on a contingent fee basis while also serving as its auditor.

2.KPMG prepared bookkeeping entries that are reviewed in the audit engagement.

3.The lead audit engagement partner has been providing audit services to the same client for the last 10 years.

4.The fees for the non-audit services KPMG provides to a client are significantly greater than the audit fees.