Kent, CPA is a staff auditor participating in the audit engagement of Fort, Inc. Based upon each of the circumstances below, indicate whether or not Kent's actions impair his independence. Explain your response for each situation:
During the period of the professional engagement, Fort gives Kent tickets to a football game worth $30 - they are great seats.
Kent owns stock in a corporation that Fort's 401(k) plan also invests in. These interests are immaterial to Kent.