With no explanation, chose the best option from "A", "B", "C" or "D". will satisfy an obligation of the promisee to pay money to the beneficiary; or (b) the circumstances indicate that the promisee intends to give the beneficiary the benefit of the promised performance. (2) An incidental beneficiary is a beneficiary who is not an intended beneficiary. Restatement (Second) of Contracts § 302 (1981). The Restatement clarifies in a comment that “[t]his section distinguishes an ‘intended’ beneficiary, who acquires a right by virtue of a promise, from an ‘incidental’ beneficiary, who does not.” Id. § 302 cmt. a. The intent of the contracting parties to provide a benefit to the third party is the “cornerstone of a claim for third-party beneficiary status.” Flexfab, 424 F.3d at 1260. The intent to benefit the third-party must be clear. Mont., 124 F.3d at 1273 (<HOLDING>). However, “[t]he intended beneficiary need not

A: holding that third party must fall within a class clearly intended to be benefitted by the contract
B: holding under minnesota law that third party was not intended beneficiary merely because contract for sale of fixtures required title to pass from seller through third party to buyer
C: holding that a plaintiff must fall within a class clearly intended to be a beneficiary thereby
D: holding that advertising and selling expenses incurred by a manufacturer clearly fall within the class of charges which congress intended to be included in the tax base as they enter into the composition of the wholesale selling price
A.