According to the Profession's Ethical Standards,a CPA Would Be Considered

According to the profession's ethical standards,a CPA would be considered independent in which of the following instances?

A) A client leases part of an office building from the CPA, resulting in a material indirect financial interest to the CPA.
B) The CPA has a material direct financial interest in a client, but transfers the interest into a blind trust.
C) The CPA owns an office building and the mortgage on the building is guaranteed by a client.
D) The CPA belongs to a country club client in which membership requires an annual fee.