Assume that Dylan Lee found two deviations in a sample of 90 transaction. Using AICPA sample evidence tables, Lee determined that the ULRD at a 5 percent risk of overreliance is:

A. 5.9 percent

B. 2.0 percent

C. 6.9 percent

D. 2.2 percent

I dont understand how to get the answer so if you could walk me through solving this problem, thank you!