A long-time client, who is a skilled accountant, offers to do the massage therapist's business taxes in exchange for several massage sessions. What is the most significant ethical concern with this arrangement?
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A
The therapist might not receive fair market value for their services.
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B
It creates a dual relationship that can blur professional boundaries and lead to a conflict of interest.
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C
The client may not be a qualified or licensed accountant.
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D
It violates client confidentiality by sharing financial information.