Establishing a Power of Attorney occurs when a legal document is created that gives one individual the authority to act for another. Which situation below is the best example of Establishing a Power of Attorney?

Given data

• Power of Attorney (POA) = a legal document authorizing one person to act for another.

Concept/Approach
Identify a situation where formal legal authority is granted for financial actions.

Step-by-step reasoning
(A) Hiring a lawyer to review a contract is legal counsel, not POA.(B) Legal steps enabling Simone to transact on behalf of her mother → classic POA.(C) Personal belief about capacity, without any legal instrument.(D) Opening one's own account is not delegating authority.

Verification/Alternative
Banks commonly require POA documents for third-party transactions; (B) fits exactly.

Common pitfalls

• Assuming any lawyer involvement implies POA; POA is a specific delegation document.

Final Answer
Simone is legally empowered to act for her mother — a POA.