A and B are both retail firms. A sells expensive jewelry and B sells concrete pipes. Both have a June 30 year end. A carries out is stock take on May 30 and B on June 30. With respect to inventory: (a) the level of both inherent risk and detection risk is higher for A than B. (b) the level of both inherent risk and detection risk is lower for A than B. (c) the level of inherent risk is higher for A but the level of detection risk is higher for B. (d) the level of inherent risk is higher for B but the level of detection risk is higher for A.