Under the terms of a contract, Abigail provided accounting services to Theta Inc. Those servicesculminated in the production of a financial statement. Unfortunately, Abigail did her jobcarelessly and the financial statement was inaccurate. Raekwon, who is a shareholder in ThetaInc, suffered a loss after relying upon the financial statements that Abigail prepared. He has suedher for negligence.Identify and briefly explain the factors that a court will consider in deciding whether or notAbigail owed Raekwon a duty of care