Which of the following opinions should an auditor express when the client refuses to establish an allowance for bad debt for a related party, even though it is required by generally accepted accounting principles (GAAP)?

a) A disclaimer of opinion with an emphasis-of-matter paragraph.

b) An unmodified opinion with an other-matter paragraph.

c) A with the foregoing explanation qualified opinion or an adverse opinion.

d) An except for qualified opinion or an adverse opinion.