Gina's audit client asks her to maintain its accounting records. Which statement best describes whether she can perform the service under the SEC independence rules?

Gina cannot perform this service if the fee from the service will be significant to her firm.

Gina cannot perform this service unless the client agrees in writing to accept responsibility for the services.

Gina may perform this service if she does not also serve on the audit team.

Gina cannot perform these services under the SEC's independence rules.