Breezy Inc. is bringing suit against Hazy Firm external auditors on the grounds of negligence on the part of the auditor. Specifically, Breezy asserts that due to the auditor's negligence, Breezy has been injured financially and is seeking restitution. What would the external auditor's best defense to this lawsuit be?

Group of answer choices

A. That because Breezy did not suffer any actual losses as a result of the auditor's actions, no duty of care was owed by the auditor.

B. That the auditor was not negligent and owed a duty of care to Breezy Inc.

C. That Breezy had no losses as a result of the audit, or that the losses were caused by different events.

D. All of the choices are correct.