In Which of the Following Situations Would a CPA Be

Multiple Choice

In which of the following situations would a CPA be considered independent?

A) A CPA's brother is the Vice-President of Sales at the CPA's audit client.
B) A CPA's father was a salesman at the CPA's audit client,and now a major portion of the father's pension fund is invested in the audit client.
C) A CPA's cousin works as a web-site designer at the audit client.
D) A CPA's son works summers at the audit client and has earned 10 shares of stock in the audit client.