LAMoving to another question will save this response. > Question 23 2 points Save Answer Assume that a CPA firm was negligent but was not grossly negligent in performing an engagement. Which of the following plaintiffs probably would not be able to recover losses caused by the auditors' negligence? A. A loss sustained by a client in a suit brought under common law. O B. A loss sustained by a lender not in privity of contract when the state court adheres to the Ultramares v. Touche precedent. O C. A loss sustained by the initial purchasers of stock when the suit is brought under the Securities Act of 1933. O D. A loss sustained by a bank that is named as a third-party in the engagement letter when the suit is brought under common law. >