Under the SEC independence rules, which scenario will require a one$-$year "cooling$-$off" period before a firm member's employment at a client company begins?

A nonattest client offers to hire its firm's lead audit partner to be its new CFO.

A lead audit partner accepts an internal audit director position at her client's company.

A tax client offers a partner a managerial position at the company.

A tax manager is offered a senior position with the client.