In a negligence action, all parties in the product's chain of distribution are liable for the injury,

According to the PCAOB, an accounting firm is most likely to be independent of its audit client if

a. A reasonable investor would conclude that it is not objective and impartial b. The firm's audit professional is responsible for internal control over financial reporting c. The firm's audit professional implemented the client's internal control over financial reporting d. The firm recommended an aggressive tax position to the client that is more likely than not to be legally allowed

Reynold's, a supermarket chain, carries the K-Nine range of dog food manufactured by JGB. However, the chain does not interact directly with JGB, but obtains stocks from wholesalers

It has been suggested that Reynold's save costs by sourcing products directly from JGB. However, Mal, the CEO of the Reynold's, insists that wholesalers are the most hassle-free option for Reynold's. What can Mal say to justify this?