Which of the following circumstances will most likely result in an auditor issuing a modified opinion?

The client failed to record an impairment charge for an expired patent that represented 80% of the company's total assets.
	The client, primarily funded by equity, didn't record accrued interest for a material note payable.
	The client's accounting records were destroyed in a fire, and the records were not backed up.
	There is significant doubt about the client's ability to continue as a going concern.