The factor that Sophie should consider is: Whether the gift was reasonable in the circumstances.
The factor that Sophie should consider
Sophie should evaluate the significant of the threat and check if the gift was reasonable as this will enable her to known whether accepting the gift can create a threat or not.
If the significant threat evaluation shows that the threat would not have effect on her compliance with the code which means that the threat is acceptable.
Therefore the correct option is D.
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SPJ1
The missing options to the question are:
A.) Whether the gift cost more than $100.
B.) Whether she truly earned the gift.
C.) Whether she disclosed receipt of the gift to the board of directors.
D.) Whether the gift was reasonable in the circumstances.