Ailing company's liabilities exceed its assets. Ailing hires Brad, an accountant, to entity balance sheet showing a positive net worth. Credit Bank relies on the balance sheet to under the Ultramares rule to Ailing. The firm defaults on the loan. Under the Ultramares rule, Brad is most likely not liable because he

A. Finished his work before Ailings loan and default

B. is not responsible for his clients finances

c. did not owe a duty of care to any third party

d. was not in privity with the bank