Quickie Mart Corporation (Q-Mart) was a corporation located in Springfield. The company was audited by Ditchit, Quick and Hyde (Ditchit), a national CPA firm that prepared audited financial statements for the company. The Rich Texan Fund, Inc., and the Rich Texan Dividend Fund, Inc. (Texan Funds), were mutual funds that invested in securities of companies. After receiving and reviewing the audited financial statements of Q-Mart, Texan Funds purchased securities in the company. Thereafter, Q-Mart suffered financial difficulties, and Texan Funds suffered substantial losses on its investment. Texan Funds sued Ditchit, alleging that Ditchit was negligent in conducting the audit and preparing Q-Mart’s financial statements. Can Ditchit be held liable to Lindner Funds for accounting malpractice under i) the Ultramares doctrine, ii) Section 552 of the Restatement (Second) of Torts, or (iii) the foreseeability standard? (Please analyze liability of Ditchit under all 3 standards).