Which of the following would constitute a material misstatement? 1.An error of RO.500,000 in relation to assets of RO.1 million. 2.A payroll fraud of RO.10,000 in a company where profit before tax is RO.40,000. 3.Disclosure of a material uncertainty. 4.An error of RO.3,000 in relation to total revenue of 1 million. O a. 3 and 1 only O b. 1,2,3 and 4 O c. 1 and 2 only O d. 1,2 and 4