In a State That Has Adopted the Ultramares Rule and Uses

In a state that has adopted the Ultramares rule and uses the primary benefit test,who amongst the following may hold an accountant liable for common law negligence?

A) Only the client.
B) Only the client and a third party that the accountant knew would rely on the accountant's work for a particular purpose.
C) Only a third party that the accountant knew would rely on the accountant's work for a particular purpose,and others who are in the same limited class as that third party.
D) Any third party that is a foreseeable user of the accountant's work may hold him/her liable if that third party suffers a loss as a direct result of the accountant's negligence.