Which of the following is not an example of circumstances that might make a self-interest threat when a chartered accountant -

(A) Does not have a motive and opportunity to manipulate price-sensitive information in order to gain financially.

(B) Holds a direct or indirect financial interest in the employing organization and the value of that financial interest might be directly affected by decisions made by the accountant.

(C) Is eligible for a profit-related bonus and the value of that bonus might be directly affected by decisions made by the accountant.

(D) Holds, directly or indirectly, deferred bonus shares rights or share options in the employing organization, the value of which might be affected by decisions made by the accountant.