Which of the following actions by an audit client is most likely to get its auditor sued?

Group of answer choices:

a.An audit clients CEO makes derogatory racial comments regarding some employees.

b. An audit client does not report an increase in earnings for the first time in several years.

c. An audit client intentionally understates their sales return reserve to meet an earnings target.

d. An audit clients stops spending on advertising near year end to meet an earnings target.