Ann McMillan is a CPA with a public accounting firm. A client of Ann’s has called to tell her that the SEC is investigating the company for possible misrepresentations in the company’s financial reports. Ann is worried that she may have pushed the envelope in allowing some of the revenues of the client to be reported as they were. Ann shreds several sets of notes from her meetings with the client on revenue recognition. Ann a. is probably guilty of obstruction of justice. b. has done nothing wrong because the notes are privileged communication the SEC is not entitled to have. c. has not committed obstruction of justice because the SEC has not contacted her. d. none of the above