[Travel Plans] Amina, a Certified Public Accountant, Is Hired by Yuri

[Travel Plans] Amina, a certified public accountant, is hired by Yuri to do an audit on his business. He tells her that the audit results will be used by him in an attempt to obtain a $10,000 loan, probably from Bank ABC. Later, however, Yuri changes his mind and uses the approved financial statements from Amina to get a loan for $100,000 from Bank XYZ. On the same day that she was hired by Yuri, Amina, who specializes in reviewing financial statements for companies seeking loans, was approached by Jonathan, who asked her to review his financial statements so that he could get a loan for $10,000 from an unspecified bank. Amina approved the statements, and he got a loan from Bank ABC. Additionally, Maggie requested that Amina review her financial statements so that she could get a loan of $25,000 from a rich uncle. Amina is a bit uneasy about Maggie because she believes that Maggie is somewhat untrustworthy. Therefore, Amina requires that Maggie agree in writing that the report will be transmitted only to the uncle, not to any other potential lenders. Amina approved the financial statements but, in fact, Maggie uses the approved statements to get a loan for $25,000 from Bank XYZ. During the time that she had set aside to audit and review the financial statements of Yuri, Jonathan, and Maggie, Amina was also preparing for an important trip. She was busy arranging transportation and accommodations for her stay. All of this negatively affected her work and she negligently approved all financial statements referenced. Unfortunately, Yuri, Jonathan, and Maggie ended up defaulting on the loans. The lenders sued Amina.
-Under the Restatement test, referenced in the text's discussion of the case Bily v. Arthur Young & Co., which of the following is true regarding whether Bank XYZ can recover against Amina based upon the loan to Yuri?

A) Bank XYZ will not be able to recover because it was not in privity with Amina.
B) Bank XYZ will not be able to recover because Amina did not know that Yuri planned to get a loan from Bank XYZ.
C) Bank XYZ will not be able to recover $100,000 from Amina because the transaction went from $10,000 to $100,000, increasing materially the audit risk.
D) Bank XYZ will be able to recover from Amina because there was privity of contract.
E) Bank XYZ will be able to recover from Amina only if they have been a client of hers in the past.