John Greenbaum, CPA, provides bookkeeping services to Santa Fe Products Co., an issuer. He also is a director of Santa Fe and performs limited auditing procedures in connection with his preparation of Santa Fe’s financial statements. Greenbaum’s report accompanying these financial statements should include a:A. Qualified opinion because of lack of independence together with such assurance as the limited auditing procedures can provide. B. Detailed description of the limited auditing procedures performed. C. Complete description of the relationships with Santa Fe that imperil Greenbaum’s independence. D. Disclaimer of opinion and each page of the financial statements should be marked as unaudited.