Under the terms of contract, Abigail provided accounting services to Theta Inc. Those services culminated in the production of a financial statement. Unfortunately, Abigail did her job carelessly and the financial statement was inaccurate. Raekwon, who is a shareholder in Theta Inc, suffered a loss after relying upon the financial statement that Abigail prepared. He has sued her for negligence.

Identify and briefly explain the factor that a court will consider in deciding whether or not Abigail owned Raekwon a duty of care.