Kim is auditing Loans Receivable (whether she is using MUS or classical variables sampling does not matter). Tolerable Misstatement is $1,000,000. She found $975,000 of misstatements in her sample. She now should

A. Take into consideration an allowance for sampling risk

B. Declare that Loans Receivable is materially correct and go on to the next part of the audit.

C. Not enough information is provided to answer this question.