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According to the information provided, Amy's accountant would most likely figure the total cost of her photograph developing to be:
Adoption
The legal process by which an individual assumes the parenting of another, usually a child, from that person's biological or legal parent(s).
Unauthorized Contracts
Unauthorized contracts refer to agreements made by individuals who lack the legal authority or capacity to bind themselves or another party to contractual obligations.
Apparent Authority
A situation where a reasonable person would understand that an agent had authority to act, even if the agent did not have actual authority.
Personal Liability
The legal obligation of an individual to bear the cost of damages or losses themselves, rather than the liability being absorbed by an entity or insurance.
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