Smith & Smith CPA's audit Scott Brothers Construc-tion, an entity that must file its audit reports with the Gov-ernment Accountability Office. In addition to the audit Smith & Smith CPA's provide some nonaudit work that isneither significant nor material to the audited financialstatements. Barnes, a semi-senior at Smith & SmithCPA's, did most of this nonaudit work for 20X2. He, along with others, are assigned to work on the 20X2 an- nual audit for Scott Brothers Construction. If Barnes works on the 20X2 audit, which of the follow-ing is true concerning Smith & Smith CPA's independ- ence with respect to the audit of Scott Brothers Construction? a.Since the nonaudit work was neither significant nor material, Smith & Smith CPA's independ-ence would not be impaired. b.If Smith & Smith CPA's returns the fees re- ceived from the nonaudit work performed by Barnes, their independence would not be im- paired. c.Smith & Smith CPA's independence would be impaired. d.Smith & Smith CPA's independence would not be impaired