Yolanda is the executive in charge of the Santa Fe office of Best & Co, an international public accounting firm. She is responsible for the practice in all areas of audit, tax, and consulting, but she does not serve as a field audit partner or a reviewer. Javier is the partner in charge of the BesameInc. audit (an SEC filing). Is Best & Co independent if (a) Yolanda owns common stock of Besameor (b) her brother owns 10 shares of the common stock of Besame?