Alice Accountant Agrees to Do Carl Client's Federal Income Tax

Alice Accountant agrees to do Carl Client's federal income tax, state income tax, and gift taxes for the year. Alice fails to do the gift taxes, but she does the others. Client . . .

A) owes Alice nothing as she did not fully perform.
B) owes Allice something for what she did.
C) only owes Alice if he is satisfied with what she did.
D) can declare Alice in "anticipatory breach" and refuse to pay.
E) may, at his discretion, pay Alice or not.