Read the following excerpt from a US court opinion:
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York Univ. v. Continental Ins. Co., 87 N.Y.2d 308, 318, 639 N.Y.S.2d 283, 662 N.E.2d 763 (1995)); cf. James v. Heritage Valley Fed. Credit Union, 197 Fed.Appx. 102, 106 (3d Cir.2006) (“[Plaintiffs] claim under the Bank Secrecy Act, 31 U.S.C. § 5318, does not authorize a private cause of action against a financial institution or its employees.”), cert. denied, 550 U.S. 939, 127 S.Ct. 2253, 167 L.Ed.2d 1098 (2007). Because the Bank Secrecy Act does not permit a private right of action, it follows that it cannot be construed as giving rise to a duty of care flowing to plaintiffs in this case. Accordingly, the court concludes that plaintiffs have not alleged a duty U.S. Bank owed to plaintiffs. Therefore, U.S. Bank’s motion to dismiss plaintiffs’ breach of fiduciary duty claim i a 1996) . In extending liability to professionals such
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What is the most suitable continuation to the opinion? Your options are:
A. holding that the duty to investigate applied to a specific murder suspect
B. recognizing that the duty has been applied to accountants
C. holding that accountants worksheets did not contain privileged communications
D. holding that the attorneyclient privilege applied to communications with accountants where defendants  demonstrated the necessity of the accountants services by showing that the accountants provided services that were beyond  counsels resources and abilities but were uniquely within the accountants qualifications
E. holding that disclosure to outside accountants did not waive the work product privilege since the accountants are not considered a conduit to a potential adversary
Reply with [A, B, C, D, E] only.