Which of the Following Situations of a CPA's Distant Relatives

Multiple Choice

Which of the following situations of a CPA's distant relatives does not impair the CPA's independence?

A) CPA's parent holds a key position with an audit client.
B) CPA's nephew is starting as a salesperson with an audit client.
C) CPA's dependent roommate owns a material interest, and sits on the board, of an audit client.
D) CPA's sister is chief counsel for an audit client.