An auditor's report includes the following paragraph. All other parts of the report remain unchanged: "We draw attention to Footnote XX to the attached financial statements, which describes the adoption of recent standards issued by the Financial Accounting Standards Board and pertaining to the recognition of intangible accounts." This paragraph is most likely included in which type of opinion? 

a. Adverse opinion 

b. Unqualified opinion 

c. Disclaimer of opinion 

d. Qualified GAAP opinion