Audit Opinions Below are statements that may appear in an auditor$$s report of a nonissuer. Choose which type of opinion the statement would indicate $($Unmodified$,$ Qualified, Adverse, Disclaimer$).$ If the statement would appear in a report with any of the opinions, choose "Any." If the statement would not appear in an audit report, choose "None." $1.$ Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. $2.$ In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion section of our report, the accompanying financial statements present fairly, in all material respects, the financial position of X Company as of Decembe