What is the practical implication of a proposed audit adjustment being "clearly trivial"?

a. It is potentially material at the account balance level, but not at the level of the financial-statements taken as a whole.

b. It no longer needs to be included in all of the potential adjustments that the auditor includes in the summary of unadjusted misstatements.

c. It is not material in and of itself, but because it still must be included in the summary of unadjusted misstatements, it is not unusual for a set of "clearly trivial" adjustments to aggregate into an adjustment that can be material at the account balance level, or even the financial-statement level.

d.None of the above.