HBR Accounting Hired Denise,a CPA,to Prepare Tax Returns

HBR Accounting hired Denise,a CPA,to prepare tax returns.Which statement is correct?

A) Denise is a gratuitous agent and has a duty not to commit gross negligence.
B) Denise is a gratuitous agent and has a duty not to commit ordinary negligence.
C) Denise,as a CPA,is an agent with special skills.She is held to a higher standard than ordinary negligence.
D) Denise,as a CPA,is an agent with special skills.She is held to a lower standard than ordinary negligence.