Nikki Was a Tax Accountant with HBR Accounting

Nikki was a tax accountant with HBR Accounting.Nikki decided to do some tax consulting in the evenings and on weekends.HBR is unaware of Nikki's consulting work.Which statement is correct?

A) Nikki has not breached a fiduciary duty to HBR since her consulting is done after her work for HBR.
B) Nikki has not breached a fiduciary duty to HBR since her behavior does not reflect badly on the accounting firm.
C) Nikki has not breached a fiduciary duty to HBR since Nikki has a contractual relationship with her clients, not her employer.
D) Nikki has breached a fiduciary duty to HBR since she is competing with HBR.