Which of the Following Statements Is True

Which of the following statements is true?

A) A covered member can own one share of an attest client because it is immaterial.
B) A covered member cannot own a mutual fund which contains attest client shares, as long as the investment in the mutual fund is not material to the covered member.
C) A covered member can be an executor of an estate, which invests in an attest client, as long as the investment is not material.
D) A CPA firm as an entity is prohibited from the same activities as a covered member of the firm.