A public accounting firm would least likely be considered in violation of the AICPA Independence Rule in which of the following instances?
(1)A partner’s checking account, which is fully insured by the Federal Deposit Insurance Corporation, is held at a financial institution for which the public accounting firm performs attest services.
(2)A manager of the firm donates services as vice president of a charitable organization that is an audit client of the firm.
(3)An attest client owes the firm fees for this and last year’s annual engagements.
(4)A covered member’s dependent son owns stock in an attest client."