On August 30, 2021, the client enters into a noncancelable contract to purchase 10,000 pounds of wheat at $2. March 15, 2022. On 12/31/2021 the audit year-end date, the auditor learns that the current market price per po accordance with GAAP, the company should O Disclose the commitment in a footnote in the 2021 annual report/10K Ob Disclose the commitment in a footnote in the 2022 annual report/10k. O Disclose the commitment in a footnote in the 2021 annual report/10K and recognize an unrealized gain in Od Disclose the commitment in a footnote in the 2021 annual report/10K and recognize an unrealized loss QUESTION 40