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?

$1-$ a tax manager is offered a senior position with the client

$2-$ a lead audit partner accepts an internal audit director position at her clinet's company

$3-$ a nonattest client offers to hire it's firm's lead audit partner to be its new CFO

$4-$ a tax client offers a partner a managerial position at the company