Gift Company's Liabilities Exceed Its Assets

Gift Company's liabilities exceed its assets. Gift hires Hill & Dale, an accounting firm, to prepare a balance sheet. Through negligent omissions, the sheet shows a net worth. Invest Bank relies on it to make a loan to Gift. When the firm defaults, the bank files a suit against Hill & Dale. Under the Restatement (Third) of Torts, Hill & Dale is most likely​

A) ​liable because Hill & Dale owed a duty of care to Gift.
B) ​liable because Hill & Dale owed a duty to any foreseeable user.
C) ​liable if Hill & Dale knew that the bank would rely on the balance sheet.
D) ​not liable because Hill & Dale and the bank were not in privity.