Which of the following communications between an accountant and client are notprivileged?
a. In a closed-door meeting, the accountant orally advises the client to set up a foreign subsidiary to shift taxable income to a low-tax jurisdiction.
b. In a closed-door meeting, the accountant submits to the client a plan for shifting taxable income to a low-tax jurisdiction.
c. In soliciting professional advice relating to criminal fraud, the client informs the accountant that he (the client) lied to the IRS.