ABC Corp Is a Furniture Manufacturing Company

ABC Corp. is a furniture manufacturing company. One weekend, the manager and two (2) employees had an overtime to finish a work upon instruction of A, the President. At 12:00 midnight they were through with the work, so B, the manager went back home driving a company car but dropped by a coffee shop to have midnight snacks and a cup of coffee. At 1:30 a.m., he was driving the company car on his way home when a motorcycle collided with the car resulting in the death of C, the motorcycle rider. At the time of the collision, a woman shouted "Papa" as she was surprised by the sudden collision. Who is liable for the death of C?

A) The company is liable because the manager was still performing his tasks.
B) B alone is liable because at the time of the accident, he was not performing his tasks.
C) The company & B are solidarily liable.
D) B, but in case of insolvency, the company.