During the audit of an issuer, Gamma Corp, the audit firm proposes to provide tax services to the company's CEO. Under PCAOB rules and the Sarbanes-Oxley Act, which of the following statements is correct regarding this proposed service?

The firm may provide the services if they are pre-approved by the audit committee.

The firm is prohibited from providing any tax services to persons in a financial reporting oversight role at the audit client.

The firm may provide the services provided the fees are immaterial to the firm.

The firm may provide the services as long as the CEO pays for them personally.