One traditional test of whether a third party can recover from an accountant for negligence is the primary benefit test. Which of the following has standing under the primary benefit test?

A. A bank that is considering a loan to the accountant's client and is waiting for the tax returns on which to base its decision.
B. A bank when the accountant was aware tax returns would be sent to many banks as part of loan applications by the client.
C. A shareholder of the client.
D. A general trade creditor of the client.

Answer: A. A bank that is considering a loan to the accountant's client and is waiting for the tax returns on which to base its decision.