Julie Webb,CPA Takes Out an Automobile Loan with First National

Julie Webb,CPA takes out an automobile loan with First national Bank of Wellville (FNBW) while attending the University of Wellville.Julie graduates one year later and is hired as an auditor by Best and Driftwood,LLP.Her first assigned audit engagement is with First national Bank of Wellville,a client of Best and Driftwood.As a new audit assistant,Julie continues to pay her automobile loan payments each month.According to the AICPA,Julie is considered a covered member for FNBW independence purposes because of which of the following conditions?

A) she will be working on the engagement.
B) she has a direct financial interest in FNBW.
C) she graduated in the same area as the client is operating.
D) she has an immaterial direct financial interest in FNBW.