A CPA Firm Has an Office in New York and an Office

A CPA firm has an office in New York and an office in San Francisco.The CPA firm's New York office has been retained to audit the financial statements of a new bank client based in New York.The bank is a very large provider of consumer loans.As a result,numerous professionals who work at the CPA firm have outstanding loan and credit card balances owed to this bank.Which of the following loans potentially will impair the CPA firm's independence to audit this bank?

A) A New York tax partner, who will not work on the audit, has a large mortgage loan owing to the bank
B) A New York tax partner who will work on the audit has a standard automobile loan owing to the bank
C) A San Francisco audit partner who only audits governmental entities has a large credit card balance owing to the bank
D) A New York audit partner who will serve as the concurring partner on this bank audit engagement uses a credit card issued by this bank but routinely pays off the full outstanding balance monthly