[Carter's Financials] Kayla Works as an Accountant

[Carter's financials] Kayla works as an accountant. Rudy, an attorney, is working on a case for Carter, who is suing his business partner. Rudy does not have the time or the background to perform a complete analysis of Carter's financial statements, so Rudy asks Kayla to meet with Carter and assist Rudy with interpreting Carter's financial statements. Kayla meets with Carter, who provides a lengthy explanation of the financial statements and facts of the case. Afterwards, she prepares a memorandum for Rudy outlining her analysis of the financial issues of the case. Kayla runs into Carter at a baseball game several months later. Carter tells her that the stress is getting to him and he wants to move to Florida because he can no longer tolerate his business partner. A year later, at trial, Kayla is called as a witness by Carter's business partner to testify against Carter. No accountant-client privilege exists in Kayla's state, which is also where the trial takes place.
-Which of the following, if true, would likely persuade a judge to require Kayla to testify about Carter's financial statements?

A) Kayla's meeting with Carter occurred before Rudy was involved in Carter's case.
B) Carter provided Kayla with a factual background of the case.
C) Kayla provided legal advice to Carter.
D) Kayla provided accounting services to Carter.
E) Kayla met with Carter at Rudy's direction.