Which of the Following Modifications of the Auditors' Report Does

Which of the following modifications of the auditors' report does not include an additional paragraph?

A) The report is qualified because the financial statements contain a material departure from generally accepted accounting principles.
B) The report includes an emphasis-of-matter.
C) The audit report indicates a division of responsibility between two CPA firms.
D) The report is qualified because the scope of the auditors' work was limited.