Answer:
Seller
Explanation:
If a cooperating broker accepts the offer of subagency from a listing broker, The cooperating broker owes fiduciary duties to the Seller.
A fiduciary duty is an obligation to act in the best interest of another party. ... A person acting in a fiduciary capacity is held to a high standard of honesty and full disclosure in regard to the client and must not obtain a personal benefit at the expense of the client.
