Final answer:
A cousin is considered a close relative as defined by the AICPA.
Step-by-step explanation:
In the context of the AICPA (American Institute of Certified Public Accountants), a close relative would be considered someone who is not an immediate family member but is still related by blood or marriage. Based on this definition, the correct answer would be d. Cousin. While grandparents, siblings, and nephews are all considered part of an individual's extended family, a cousin falls under the category of a close relative.