Auto Company's Liabilities Exceed Its Assets

Auto Company's liabilities exceed its assets. The firm hires Bass, an accountant, to prepare a balance sheet. Through negligent omissions, the sheet shows a net worth. Credit Bank relies on the document to make a loan to Auto. When the firm defaults, the bank files a suit against Bass. Under the Restatement (Third) of Torts , Bass is most likely

A) liable because the accountant owed a duty to the client.
B) liable because the accountant owed a duty to any foreseeable user.
C) liable if the accountant knew the bank would rely on the balance sheet.
D) not liable because accountant and the bank were not in privity.