Riggins Accounting Services hired Roscoe, a CPA, as an employee to prepare tax returns.

Roscoe $\_\_\_\_\_\_\_\_\_\_\_\_.$

Group of answer choices

is a gratuitous agent and has a duty not to commit gross negligence

is an agent with special skills, since he is a CPA, and is therefore held to a higher standard than an ordinary person

is a gratuitous agent and has a duty not to commit ordinary negligence

is an agent with special skills, since he is a CPA, and is therefore held to a lower standard than ordinary person