Hark, cpa, negligently failed to follow generally accepted auditing standards in auditing long corporation's financial statements. long's president told hark that the audited financial statements would be submitted to several, at this point undetermined, banks to obtain financing. relying on the statements, third bank gave long a loan. long defaulted on the loan. in jurisdiction applying the ultramares decision, if third sues hark, hark will:

Mai and chuck have been divorced since 2012. they have three boys, ages 6, 8, and 10. all of the boys live with mai and she receives child support from chuck. mai and chuck both work and the boys need child care before and after school. te boys attend the fun house day care center and mai paid them $2,000 and chuck paid them $3,000. mai's agi is $18,000 and chuck's is $29,000. mai will claim two of the boys as dependents. she signed form 8332 which allows chuck to claim one of the boys. who can take the child and dependent care credit?