Under the AICPA ethics rules on independence, which of the following individuals would not be a covered member?

a. A consulting manager in another office who provides 100 hours of non-audit services to the audit client.

b. A partner in the same office as the lead partner who provides no services to the audit client.

c. A partner in another office who evaluates partner performance and compensation, but provides no services to the audit client.

d. A tax partner in another office who provides 9 hours of tax services to the audit client.