Dee, an attorney, is not an employee of Emergent Company, but wrongfully obtains information concerning Emergent's proposed merger when she sneaks" a look at an audit for the company prepared by her friend, Hubert $,$ who is a CPA. Based on that information $,$ Dee buys and sells Emergent stock for personal gain. The Department of Justice $($DOJ $)$ prosecutes Dee $,$ arguing that she is liable for insider trading because she based her trades on information belonging to Hubert $.$ This argument is based on