Jack and Jill, a national accounting firm, has hired you to do the audit of Shopper Drug Mart Ltd. After going over the notes in the file, you find that the inherent risk of an error in accounts receivable is 15%. Control risk is evaluated at 30%. The procedure you have decided to perform to verify the amount on the financial statements has a 25% chance of missing a material error in the balance. After you have preformed the planned procedure, which of the following numbers is the risk of material misstatement for accounts receivable?