Financial statements relating to a client's business firm would be

A) likely to be classified as work product.
B) unlikely to be classified as work product.
C) protected by attorney-client privilege.
D) None of these choices is correct.

Financial statements relating to a client's business firm are generally considered business records and are not created in anticipation of litigation, thus they are unlikely to be classified as work product. Work product pertains to materials prepared by or for an attorney in anticipation of litigation. Attorney-client privilege typically covers communications between an attorney and their client for the purpose of seeking or providing legal advice, not business records like financial statements.