Lauren Hires Humphrey,a CPA,to Provide an Audit of Her Financial

Lauren hires Humphrey,a CPA,to provide an audit of her financial statements.The engagement letter includes a statement acknowledging that audited financial statements will be provided to financial institutions for a loan,but does not name any financial institutions.Humphrey completes the audit and issues an unqualified opinion.Based on the audited financial statements,Key Largo Bank approves the loan to Lauren.Four months later,Lauren files for bankruptcy.Key Largo Bank would most likely sue Humphrey claiming:

A) It was in privity of the contract
B) It was a primary beneficiary
C) It was a foreseen party
D) It was a foreseeable party