Which of the Following Would Not Be Considered an Indirect

Which of the following would not be considered an indirect financial interest for a given CPA?

A) The CPA owns stock in a mutual fund, which owns stock in the client.
B) The CPA owns stock in a bank that provides the line of credit to the client company.
C) The CPA's nondependent close relative has a financial interest in the client company.
D) The CPA's dependent child owns an immaterial amount of stock in the client
Company.
E) The CPA received cash advances totaling eight thousand dollars from a bank that is a client.