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

Management participation, competence, and set$-$review threats.

Advocacy, professional conduct, and self$-$celance treats.

Familiarify, self$-$interest, and undue influence threats.

Adverse interest, self$-$dealing, and due care treats.