Fact Pattern 47-1? Nelson, an accountant, enters into a contract to provide services to Operational Processes, Inc. (OPI). Nelson does not finish the work within the contract’s deadline. This causes OPI to fail to meet certain other deadlines owed to Prime Bank, which results in the firm’s payment of penalties to the bank. Refer to Fact Pattern 47–1. Nelson is? ?liable for breach of contract. ?not liable, because Nelson is a professional. ?not liable, because Nelson’s failure must have been OPI’s fault. ?not liable, because the work took longer than foreseen.