34. Assume that $500,000 in damages are awarded to a plaintiff by the court. Also, the CPA's percentage of responsibility is established at 10%, while others are responsible for the other 90%. Assume that the others have no financial resources. The CPA has been required to pay only $50,000. The auditor's liability is most likely based upon which approach to assessing liability?

a. Absolute liability. b. Contributory liability. c. Joint and several liability. d. Proportional liability.