In Reference to the Case of Credit Alliance Corp

In reference to the case of Credit Alliance Corp.v.Arthur Anderson & Co.,what did the court rule regarding the effort to hold the defendant accounting firm liable on a third-party reliance theory?

A) The plaintiff was allowed to recover because the Ultramares Rule was applied.
B) The plaintiff was not allowed to recover because the Carroll Rule was applied.
C) The plaintiff was allowed to recover because it was a foreseen user.
D) The plaintiff was allowed to recover because it was in a foreseen class of users.
E) The plaintiff was not allowed to recover because the court did not find the necessary link between the plaintiff and the accounting firm.