Based on the Altman model Z-scores below, which company is most likely to have the highest probability of bankruptcy?

| Company | Most Recent Year | Prior Year | Change in Z-Score |

|---------|------------------|------------|-------------------|

| A | 1.6 | 2.0 | -0.4 |

| B | 2.4 | 1.7 | 0.7 |

| C | 3.2 | 3.0 | 0.2 |