Doug Is an Accountant Whose Clients Include Everyday Products,Inc

Multiple Choice

Doug is an accountant whose clients include Everyday Products,Inc.(EPI) .Under the Ultramares rule,if Doug is negligent in his work for EPI,he would be liable to

A) EPI and any third party.
B) EPI and third parties who are foreseen users of his work for EPI.
C) EPI and third parties who are reasonably foresee-able users of his work for EPI.
D) EPI only.