A federally funded research study involving children 8 to 12 years old involves collecting a single voided urine sample to assess the frequency of asymptomatic proteinuria (higher amounts of protein in the urine without any signs or symptoms of illness or infection). Your IRB has determined that assent of children age 8 and older is required for the study. A 10-year-old firmly declined to participate in the study described above. Which of the following procedures best describes the action to be taken by the investigator?
A. No risk to the child and no further IRB review is required
B. No more than minimal risk to the child
C. More than minimal risk with prospect of direct benefit to the child
D. More than minimal risk with no prospect of direct benefit to the child