The Code of Professional Conduct, Independence Rule, does not consider which of the following circumstances to be a lack of independence The CPA firm's sole audit manager served as controller of the firm's audit client from the January Year 1 through to May, Year 6 when the manager began workf] with the CPA firm. The current audit period for this client is from April 1 , Year 6 through to March 31, Year 7 The auditor's brother-in-law's father is the controller of the client being audited. The auditor provides valuation and appraisal services to a client, the results of which are material to the client's financial statements A financial institution client loans the auditor money to buy a car but does not collateralize the loan