Your audit client refuses to disclose fees paid to your firm for nonaudit services in the notes to the financial statements. The amount is considered immaterial, being 0.05% of the profit from continuing operations. If you are satisfied in all other material respects except for the matters described above, the type of audit opinion for the engagement should be:

a) Qualified.

b) Unmodified.

c) Adverse.

d) Unmodified with emphasis of matter paragraph.