Ailing Company's Liabilities Exceed Its Assets

Multiple Choice

Ailing Company's liabilities exceed its assets. Ailing hires Brad, an accountant, to certify a balance sheet showing a positive net worth. Credit Bank relies on the balance sheet to make a loan to Ailing. The firm defaults on the loan. Under the Ultramares rule, Brad 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 Ailing's loan and default.
D) ​was not in privity with the bank.