Susan is a successful businesswoman. On 15t February, she visited firm X which provides business consultancy services (firm X has a good business reputation). She told John, the proprietor of firm X, that she would like to acquire (buy) a boutique and she asked John to write a detailed business advice report to her in consideration of a fee. John agreed to write her a report by a specified time. He later made a phone call to James, his friend who was an accountant (James was not John's employee), and asked him whether there was taxation implication for buying a business and he needed to tell a client (name not told) about this issue. Owing to his inexperience in the taxation area (James is working in the auditing field and he did not tell John about this), James told John that there is no taxation implication for buying a business (James did not require John to pay him any fee for the advice). In fact, there is a tax to be paid for buying a business in Hong Kong and all accountants who practice in the taxation field know this rule very well. After giving the advice to John, James emphasized to John that he was not liable for any error. John later wrote a detailed business advice report by the specified time to Susan saying that she did not need to pay tax for buying the boutique (John said in the report that the advice on the taxation matter was provided by an accountant and he did not mention the disclaimer made by James). Susan later found out she had to pay tax after buying the boutique. Discuss: - (a) Whether Susan can recover her loss from John and James (suppose she found out James made the incorrect advice) under the law of negligence (18 marks); and; (b) Whether Susan can recover her loss from John and James (suppose she found out James made the incorrect advice) under contract law (7 marks)