Francona Madden, an audit manager, considered the control risk assessments listed in the left column of the following table in evaluating A$.$ Cardinal's internal control over sales transactions. The sample sizes for the substantive procedures of the customer accounts receivable are shown to the right of each control risk. What risk of overreliance $($ROO$)$ could be assigned for tests of controls at each control risk level?

Control Risk Accounts Receivable Sample ROO

$0\mathrm{.}20400?$question mark

$0\mathrm{.}50390?$question mark

$0\mathrm{.}80350?$question mark

$0\mathrm{.}9019010\%$