44. Livingston Corporation management decided not to account for a material transaction in accordance with the provisions of a recent FASB statement. They stated their reasons for this departure in note "B" of the financial statements, which clearly states that due to unusual circumstances, the financial statements would otherwise have been misleading. Your report on the financial statements will probably contain a(an): A. Qualified opinion and an explanatory paragraph with a reference to note "B" B. Unqualified opinion and an explanatory paragraph C. Adverse opinion and an explanatory paragraph D. "Except for" opinion and an explanatory paragraph