Vaden Corporation contracted with Chase, CPA's to audit their 2019 financial statements. Vaden intended to use the financial statements to apply for a loan at a number of different banks. This was documented in the engagement letter, although Chase did not know at which specific banks Vaden would be applying. Vaden successfully borrows money from ABC Bank and defaults on the loan. Subsequently, ABC sues Chase alleging that the financial statements they relied upon were misleading due to negligence on the part of Chase. Required: Assume that the negligence was considered to be ordinary negligence. Discuss Chase's liability to the Bank under the following three scenarios: 1) Suit is brought in a jurisdiction that adheres to the Ultramares approach (known user). 2) Suit is brought in a jurisdiction that adheres to the Restatement approach (foreseen user). 3) Suit is brought in a jurisdiction that adheres to the Rosenblum approach (foreseeable user). b. Assume that the negligence was considered to be gross negligence. How would your answers in a. have changed