Benjamin $($an audit manager$)$ has been assigned to the audit of MPC$.$ Ely, a childhood friend of Benjamin's, is on MPC$\text{'}$s internal audit staff. Benjamin believes he could provide services to this client in an objective manner but is concerned about the appearance of his independence. He applies the AICPA conceptual framework approach and determines that threats to his independence are significant. Which statement best describes what Benjamin should do next in applying the conceptual framework?