Consider an association indicating professional licensing status between an Accountant class and a States class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Accountants class are 0..* and the multiplicities next to the States class are 0..*. Which of the following is the best way to implement that association in your database?

• Post the primary key of Accountants as a foreign key in States.
• Post the primary key of States as a foreign key in Accountants.
• Create a linking table.