Beth Is an Accountant Whose Clients Include Concessions Inc

Beth is an accountant whose clients include Concessions Inc. If Beth is negligent in her work for Concessions, most courts would hold her liable to the client and

A) any third party.
B) no third party with whom the accountant is not in privity or "near privity."
C) third parties who are foreseen users of the work.
D) third parties who are reasonably foreseeable users of the work.