Golden Corporation hired ABC LLP$.$ to perform auditing for Golden$$s financial statement. However, ABC LLP$.$ omitted a material mistake on Golden$$s balance sheet. Suppose ABC LLP$.$ knew that investor, Jason Corp., may relies on its works to determine further investments. In order to hold ABC LLP$.$ liable for misstatements, Jason Corp should obtain the proof except for:

A$.$ Jason Corp. suffered damage on investment of Golden Corporation.

B$.$ ABC LLP$.$ failed to act with due care.

C$.$ ABC LLP$.$ owed duty of care to Golden Corp. $($own duty of care to plaintiff Jason Corp$)$ D$.$ ABC LLP$.$ intentionally omitted mistakes.