The client has estimated and recorded an impairment loss on goodwill, which is its largest intangible asset. The auditor disagrees with management`s estimate and feel the impairment loss should be more. Management refuses to adjust the impairment loss to the auditor`s recommended amount. What appropriate type of report that should be issued on the client`s financial statement: (a) unmodified, (b) either qualified or adverse, (c) either qualified or disclaimer, or (d) disclaimer