Which of the following fee arrangements is in violation of the AICPA Code of Professional Conduct?
a. A fee based on whether the CPA's report on the client's financial statements results in the approval of a bank loan.
b. A fee based on the outcome of a bankruptcy proceeding.
c. A fee based on the nature of the service rendered and the CPA's particular expertise instead of the actual time spent on the engagement.
d. A fee based on the fee charged by the prior auditor.