Lauren Hires Humphrey,a CPA,to Audit Her Financial Statements

Lauren hires Humphrey,a CPA,to audit her financial statements.The engagement letter includes a statement acknowledging that audited financial statements will be provided to Key Largo Bank for a loan.Humphrey completes the audit and issues an unqualified opinion.Based on the audited financial statements,Key Largo Bank approves the loan to Lauren.Four months later,Lauren files for bankruptcy.Key Largo Bank would most likely sue Humphrey claiming

A) it was in privity of the contract.
B) it was a primary beneficiary.
C) it was a foreseen party.
D) it was a foreseeable party.