Please provide a detailed explanation to the following question and explain why the other answer choices are wrong.

[12] The primary reason an auditor requests letters of inquiry be sent to a client's legal counsel is to provide the auditor with A. The probable outcome of asserted claims and pending or threatened litigation. B. Corroboration of the information furnished by management about litigation, claims, and assessments. C. Legal counsel's opinion of the client's historical experiences in recent similar litigation. D. A description and evaluation of litigation, claims, and assessments that existed at the balance sheet date