Under the Restatement (Second) of Torts, which of the following nonclients may sue an accountant for professional negligence?

Multiple Choice:

a. A creditor who was not known to the accountant but who used the financial statements for the same purpose as the bank whose use of the statements was known to the accountant.

b. A bank that was not known to the accountant and whose use of the financial statements was not foreseen, but whose use of the financial statements was foreseeable.

c. A securities investor whose use of the financial statements prepared by the accountant to purchase common shares was foreseeable by the accountant.

d. A bank that was known to the accountant but used the financial statements prepared by the accountant for a purpose that was not foreseen.