In this case. Evergreen is most likely a:

a. Foreseeable third party.

b. Foreseen beneficiary.

c. Primary beneficiary.

d. Client.

Choose the correct answer.

Gilmore, Inc., a privately owned manufacturer of jewelry, was audited by Balch & Ferris, CPAs. Relying on Gilmore's financial statements, the Evergreen Commercial Credit Corp., a lending institution, granted Gilmore a long-term loan. Gilmore's statements were materially misstated, and Gilmore then went bankrupt. Evergreen Commercial Credit is suing Balch & Ferris for negligence in the audit.