Elon decides to invest in the stock of BlueBirdMedia after he reads Sam's audit, which includes a statement, known by Sam to be false, as to the value of numerous worthless securities held as corporate assets. If Elon sues Sam in a state using the broadest test for determining an accountant's liability for negligence to third parties, he will be entitled to:
a. have Sam complete a new audit.
b. nothing, since he is an incidental beneficiary of the audit contract.
c. damages if he is a reasonably foreseeable plaintiff.
d. rescission of his purchase contract.