Sims, an accountant, prepares for Taco Corporation a financial statement that omits a material fact. The financial statement is included in Taco's registration statement, which Uri reads. Uri buys Taco stock. Under Section 11 of the Securities Act of 1933, for Sims to be liable for the omission, Uri must show that he a. suffered a loss on the stock. b. relied on the omission. c. is a sophisticated investor. d. knew about the omission before making the purchase