Dani $($a tax senior associate$)$ has been assigned to the audit of JUG Fogr, Inc. Jane, a friend from Dani's neighborhood, is on JUG's accounting staff. Concerned about the appearance of her independence, Dani applies the AICPA conceptual framework and determines that threats to her independence are at an acceptable level. Which statement best describes the additional actions the AICPA Code of Proflessional Conduct $($the code$)$ requires Dani to take in this scenario?

No additional action is required of Dani under the code.

Obtain a writien waiver from her firm's general counsel.

Consider whether saleguards may reduce the threats to independence.

Not particlpate in the audit of JUG.