An accounting firm provided advice to a client regarding a transaction that involved the sale of stock in one of the client's subsidiaries. Because of an alleged error by the accounting firm, the client's financial statements had to be restated, which delayed the client's plans for a public offering of its stock. The client alleged that the accounting firm's negligence caused the client to suffer a financial loss because the client would have been able to obtain more favorable prices if it had sold its securities at an earlier date. The client was able to provide evidence that the financial loss was solely related to the accounting firm's negligence and not related to any market price fluctuations. What is the likely outcome based upon the Oregon case