Could you please help me with this assignment, I need ideas or a better understanding of what are examples of Immaterial misstatements?

Give an example of an immaterial misstatement in a financial statement or audit, and then explain why it is different from the 'rationalization' element of the Fraud Triangle.

Put differently, discuss the difference between (i) a determination of immateriality and (ii) a rationalization, using one or more examples in part of a hypothetical financial statement or audit. The topic is whether or when material misrepresentations are inappropriately characterized as 'immaterial' by using rationalization.