Which of the following scenarios more than likely would NOT create an independence problem for Marry?

A. Marry refinanced his mortgage with A Bank at the time that A Bank was not a client of her firm. The mortgage was subsequently sold to B Bank, which is a client of Marry's firm and she has been asked to be the manager on the attest engagement

B. Marry serves on the board of directors of a potential review client. She is not assigned to provide services to this client nor is she located in the office that would perform the engagement.

C. Marry is not a covered member for purposes of her firms audit of A Co. but she is a partner in a different office and does own 7% of AS shares.

D. Marry is not a covered member for purposes of her firms audit of A Co. but she is a partner in a different office and does own 7% of AS shares.