Emily Works as a Tax Accountant

Emily works as a tax accountant. Yesterday she gave her client (Mr. Johnston) some bad legal advice when she told him that he can move his money to an off-shore bank and renounce his American citizenship in order to protect his money from U.S. taxes. As a result of this advice, Emily

A) is not guilty of UPL because tax accountants typically give this type of advice as part of being an accountant.
B) is not guilty of UPL if she is not negligent.
C) is guilty of UPL and legal negligence.
D) is guilty of UPL and accounting negligence.