Jonah, an audit partner at Brown & Co$.,$ CPAs, is considering entering into a business relationship with Heidi the CFO of one of his audit clients. Which threats to independence may apply in this situation?

O Management participation, competence, and self$-$review threats.

O Familiarity, self$-$interest, and undue influence threats.

O Advocacy, professional conduct, and self$-$reliance threats

O Adverse interest, self$-$dealing, and due care threats.