$7.($LO $5)$ Under the AICPA ethics rules on independence, which of the following individuals would not be a covered member?

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

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

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

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