Hannah is a managing partner of Andrusian Worldwide LLP, an accounting and consulting partnership. Acting within her implied authority, Hannah makes a contract for Andrusian to perform an audit for National Motors Company. The audit fee is $325,000. The performance of the audit takes more hours than Hannah expected, because Hannah has failed to determine the number of locations in which National Motors does business prior to setting the audit fee. As a result, Andrusian loses $50,000 on the audit. Has Hannah breached a fiduciary duty? If not, why not? If yes,which duty and how?