please what is the correct answer for this: Message on a Bottle

You return from lunch to find a bottle of good, but not expensive, champagne on your desk$-$a gift from a new client for whom you provided tax preparation services. You've just finished completing a particularly difficult return for her, because she had an eventful and complicated year. Attached to the bottle is a note:

"Just wanted to thank you for your excellent service and assistance. I look forward to working with you again in the future."

Before you pop the cork, a red flag goes off in your head: when a client offers a friendly gift, the offer may come with strings attached. To maintain your objectivity, you must be aware of the influence your clients attempt to exert and how to mitigate the pressure.

$3$ of $18.$

What strategy would best mitigate the threat the gift poses to your independence?

Acceptable threat with new safeguard. Because the gift carries the expectation that you'll work with this client again, you had better send a thank$-$you note saying that you shared the bottle with the team so no favoritism is implied.

Acceptable threat with existing safeguard. Because the gift was inexpensive, occurred after you performed the services, and carries no specific demands, you can go ahead and pop the cork.

No acceptable safeguard. Because any gift is a threat to objectivity, you need to send the bottle back to the client with a thank$-$you note.