Kathy hires Kent to perform an audit for her company. Kent completes the audit but issues an opinion with several errors and material misstatements. Based on those misstatements, Kay loans a significant amount of money to Kathy. When Kathy cannot repay the loan, Kay sues Kathy and Kent. If the court finds that Kent is not liable to Kay because there is no privity of contract, the court is using: a. the Credit Alliance rule. b. the Wisconsin rule. c. the Restatement rule. d. the Ultramares rule