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B is corrent because independence is required to perform a review, and if the owner of a client is the accountant’s father, the accountant is not independent. 
A is incorrect because while finished-goods inventory of a manufacturing client (not a nonmanufacturing client) should include overhead amounts, such a departure from GAAP does not result in a situation in which a review report may not be issued.
C is incorrect because a review may be performed, although it may reveal a departure from GAAP when land is recorded at appraisal value.
D is incorrect because an accountant may be engaged to review only one particular financial statement, here a balance sheet.