In which of the following circumstances would a CPA who audits XM Corporation lack independence? a. The CPA has a home mortgage_from XM, which is a saving s and loan organization. b. The CPA reduced XM's usual audit fee by 40% because XM financial condition was unfavorable. c. The CPA and XM president are both on the board of directors of COD Согрoration. d. The CPA and XM president each owns 25% of FOB Corporation, a closely held company.