the answer is D , please explain the answer

11) In which of the following situations would the auditor most likely issue an unqualified report? OA) The client valued ending inventory by using the replacement cost method. OB) The client valued ending inventory by using the Next-In-First-Out (NIFO) method. o C) The client valued ending inventory at selling price rather than historical cost. OD) The client valued ending inventory by using the Firs In-First-Out (FIFO) method, but showed the replacemer cost of inventory in the Notes to the Financial Statements