David Goodson, a lawyer, received an email from “Fumiko Anderson” seeking his assistance in recovering funds owed from a divorce proceeding. Goodson subsequently received a check from Ontario, Canada, in the amount of $86,176.96 payable to the “Law Office of David M. Goodson” and drawn from First Aid Corporation on its account at First American Bank. Goodson endorsed the check, deposited it in his client’s trust account at RBS Citizens, and had the money wired to Japan. Goodson received a second check from Ontario, Canada, and wired the amount of the check to Japan through RBS Citizens. Unbeknownst to RBS Citizens and the drawer bank, First American, both checks were fraudulent. First American re-credited First Aid Corporation’s account for the amounts of both checks and sought to recover its losses from RBS Citizens. RBS Citizens only indemnified First American for the first check but not for the second. First American subsequently sued RBS Citizens for breach of warranty and negligent spoliation of evidence and sued David Goodson for professional negligence. RBS Bank moved to dismiss the claims against them for failure to state a claim. Should David Goodson be held accountable? What kind of bank is RBS Citizens in this case in terms of check collection? What kind of bank is First American?