The auditor of a nonissuer would most appropriately use reperformance to obtain audit evidence for which of the following purposes?

A. To test the operating effectiveness of a bank reconciliation control.

B. To test whether the amount of FICA tax withheld from an employee's paycheck is appropriate.

C. To determine whether the aging categories on the aged accounts payable trial balance are accurate.

D. To determine the mathematical accuracy of the extended cost amount shown on an invoice sent to a customer.