Ethan Lawyer Is in a Hurry Today (Just Like Every

Ethan Lawyer is in a hurry today (just like every day.) As he is running out the door to a hearing, he says to Isabella Paralegal "Call Ms. Client and tell her that she should not pay the tax penalty because IRS Code 502 says she doesn't have to." Later that day, Isabella calls Ms. Client and says "Ms. Client? This is Isabella at Ethan Lawyer's office. I'm calling to say that you should not pay the tax penalty. IRS Code 502 says that you don't have to." Isabella

A) probably did not commit UPL because telling the client not to pay a tax penalty is not legal advice.
B) probably did not commit UPL because she was just acting as the conduit of information from Lawyer to Client
C) probably did not commit UPL because she did not understand the information. She just passed it along.
D) probably committed UPL because she gave Ms. Client legal advice.