Which of the following identified misstatements would most likely result in the auditor still concluding that the financial statements are free of material misstatement?

a. A misclassification amount, which is below the materiality of the financial statements as a whole, between balance sheet line items that results in the company meeting its debt covenant.

b. A factual misstatement of an accounts receivable sample that is below the materiality of the financial statements, but where the projected misstatement is above the materiality level of the financial statements as a whole.

c. A misstatement in cash that is clearly trivial.

d. A material overstatement in revenue that is offset by an equivalent overstatement of expenses.