Copper Piping Company's Liabilities Exceed Its Assets,but Its Books Falsely

Copper Piping Company's liabilities exceed its assets,but its books falsely reflect a positive net worth. Copper hires Dart & Dash,an accounting firm,to prepare a balance sheet,which is certified to show a net worth. Equity Bank relies on the balance sheet to make a loan to Copper. Copper defaults on the loan. Under the Ultramares rule,Dart & Dash is most likely not liable because the firm

A) did not owe a duty of care to any third party.
B) is not responsible Copper's false books.
C) finished its work before Copper's loan and default.
D) was not in privity with Equity.