In Which of the Following Situations Would a PA Still

In which of the following situations would a PA still be considered independent?

A) The PA received a set of professional quality, graphite golf clubs from a client as an expression of appreciation for the quality of the work performed.
B) The PA is suing the client for non-payment of fees.
C) The fees from one audit client comprise sixty-five percent of the PA's total billings for the year.
D) The PA serves in an honorary and non-participating role as a director for a non-profit audit client.