Hamell Corporation is making a presentation to a possible investor. The presentation includes several projections showing company sales between $25,000,000 and $27,000,000 within the next three years. Hamell believes the information will be better received if a CPA provides an attestation report on the projections. The CPA should ensure that proper disclosure is made to indicate that:

A) the entity is presenting this information to a large number of users.

B) the $27,000,000 estimate is a best-case scenario.

C) actual events in the future may not materialize in conformity with the assumptions.

D) the range of the projections is appropriate given the circumstances.

(This is the only information I am given in the question.)