asked you to use a tolerable deviation rate of $4$ percent $($although she expects the rate to be only approximately $0\mathrm{.}75$ percent$)$ and a $5$ percent risk of assessing control risk too low. Use the following to determine the planned assessed level of control risk and the assessed level of control risk.

$($Planned$)$ Assessed Level of Control Risk Tolerable Deviation Rate

Low $27\%$

Moderate $612\%$

Slightly below the maximum $1120\%$

Maximum Over $20\%$

a$.$ What is the planned assessed level of control risk?