Need help with this multiple choice question below.Please provide the correct answer and explain why.

Williams owns 18% of First Mfg. Co. Williams has filed a lawsuit against management of First Mfg. Co., but not against its auditors, claiming that management reported at December 31 three times the number of physical units in inventory than actually existed. Unit costs used to value the inventory are not at issue.Jones, partner in charge of the First Mfg. Co. audit, is called on to testify as to the amount of inventory First Mfg. Co. had at December 31. He testifies before the trier of facts as to his audit staff's observation of the inventory taken by First Mfg. Co.'s personnel on December 31 and his audit staff's test counts of more than 50% of the units in inventory. As he finishes his testimony, the trier of facts asks whether in Jones' opinion First Mfg. Co.'s procedures for controlling inventory are adequate. Jones answers the question giving his opinion on First Mfg. Co.'s controls over inventory.What effect does Jones' testimony, both as to the auditor's observation of the inventory at December 31 and his opinion on the adequacy of First Mfg. Co's internal controls over inventory have on his firm's independence with First Mfg. Co.?

A) Testimony on the observation of inventory impairs independence. Testimony on his opinion of First Mfg. Co.'s inventory controls does not impair independence

B) Testimony on the observation of inventory does not impair independence. Testimony on his opinion of First Mfg. Co.'s inventory controls impairs independence.

C) Both the testimony on the observation of inventory and his opinion on First Mfg. Co.'s inventory controls impair independence.

D) Neither the testimony on the observation of inventory or the testimony on his opinion on First Mfg. Co.'s inventory controls impair independence.