PA Smith is the auditor of Ajax Corporation. Her audit independence will not be considered impaired if she

a. Owns $1,000 worth of Ajax shares.

b. Has a husband who owns $2,000 worth of Ajax shares.

c. Has a sister who is the financial vice-president of Ajax.

d. Owns $1,000 worth of the shares of Pericles Corporation, which is controlled by Ajax as a result of Ajax’s ownership of 40 percent of Pericles’s shares, and Pericles contributes 3 percent of the total assets and income in Ajax’s financial statements.