Irv, an Agent for Jin, Signs an Agreement with Kai

Irv, an agent for Jin, signs an agreement with Kai on Jin's behalf but neglects to tell Jin that the agreement requires the payment of a certain tax. The government prosecutes Jin for failing to pay the tax. Jin is

A) liable, because notice to Irv is notice to Jin.
B) liable, because notice to Kai is notice to Jin.
C) not liable, because Irv did not notify Jin of the tax.
D) not liable, because Kai did not tell Jin about the tax.