Craig Is an Accountant Whose Clients Include Deep Excavation Corporation

Craig is an accountant whose clients include Deep Excavation Corporation. Elbert is Craig's attorney. Under the common law and by statute in many states, working papers that Craig develops when preparing financial reports for Deep Excavation are owned by

A) Craig.
B) Deep Excavation.
C) Elbert.
D) no one-the papers must be destroyed immediately after use.