Celeste's accountant fails to prepare her tax returns accurately, and Celeste is charged penalties and interest by the Internal Revenue Service (IRS) and her state because of the error. In order to prevail in a lawsuit for negligence against her accountant Celeste must prove all of the following, except that:
a. her injury was proximately caused by the accountant's breach of the duty of care.
b. a duty of care existed.
c. she suffered financial harm.
d. the accountant was a member of a professional organization