Among other things. Evergreen must show:

a. Misstated financial statements.

b. Scienter.

c. Compliance with truth-in-lending laws.

d. Gross negligence.

Choose the correct answer.

Gilmore, Inc., a privately owned manufacturer of jewelry, was audited by Balch & Ferris, CPAs. Relying on Gilmore's financial statements, the Evergreen Commercial Credit Corp., a lending institution, granted Gilmore a long-term loan. Gilmore's statements were materially misstated, and Gilmore then went bankrupt. Evergreen Commercial Credit is suing Balch & Ferris for negligence in the audit.