Choose  the scenario described below. 
Scenario:
Scrum Master is responsible for performance reviews
The organization you work for implemented Scrum a couple of years ago. By using Scrum, many things have changed: new roles, events, and processes. Something that has stayed the same, are the annual performance reviews, for all the employees.
To respect the Scrum Team’s autonomy, they have asked you to conduct these reviews. This means it’s up to you to discuss the individual performance with each team member. Did they achieve their personal goals? Do they deserve an increase in salary? It’s your call. 
You’re expected to have the individual performance reviews next Sprint.
If you would conduct the performance reviews, how would this impact your relationship with the Scrum Team? How would it change your role as a Scrum Master? How would it impact the Scrum values?
What would be an alternative approach?