Carbon Company's Liabilities Exceed Its Assets

Multiple Choice

Carbon Company's liabilities exceed its assets. The firm hires Dobie, an accountant, to certify a balance sheet showing a positive net worth. Equity Bank relies on the balance sheet to make a loan to Carbon. The firm defaults. Under the Ultramares rule, Dobie is most likely not liable because he

A) did not owe a duty of care to any third party.
B) is not responsible for his client's finances.
C) finished his work before the loan and default.
D) was not in privity with the bank.