Alicia a CPA who was engaged in practice withoutany partners or associates was retained by Charles to audit his accounts and prepare a report including Alicia's professional opinion for submission to a potential buyer of Charles' business. The fee was to be $1,000.00 for the job. When Alicia's work was 50% finished she became seriously ill and was unable to complete her work. The perspective buyer lost interest and the sale of the business fell through.

(a) Charles sues Alicia for breach of contract. Judgment for whom? Fully explain.

(b)Alicia sues Charles for the work she was able to complete. Judgment for whom? Fully explain.