Makena Hale owed First Bank of Idaho approximately $$250,000$ for loans she had taken out to start up a business that had failed. Because she did not have the cash, she negotiated with the bank to transfer property she owned worth approximately $$200,000$ to the bank to reduce the debt. Before signing any paperwork, Makena hired Smith, Smith, and Jones, an accounting firm, to review the transaction. She was concerned that transferring the property would create a tax liability for her when she would not be getting any cash out of the transfer to cover such a tax liability. Credence Smith, a partner in the firm, reviewed the details of the potential contract and advised Hale that the transaction would not create a significant tax liability for anyone. Smith did not do a thorough analysis of Hale's financial situation to assess how the contract would relate to her other financial activities. Based on this information and advice, Hale signed the paperwork and transferred the property. Early the next year, Hale received an IRS Form $1099$ from the bank reporting the transfer of the property as a sale that had to be reported on Hale's tax return for the year. Because of other items in her financial status, this did create a significant tax liability for Hale. She sued the firm for breach of contract and negligence. Does she win?