common law. Choose the best response.

a$.$ In a common law action against an accountant, lack of privity is a viable defense if the plaintiff

$(1)$ is the client's creditor who sues the accountant for negligence.

$(2)$ can prove the presence of gross negligence that amounts to a reckless disregard for the truth.

$(3)$ is the accountant's client.

$(4)$ bases the action upon fraud.