In Accordance with the Quantitative Guidelines in AASB 1031 Materiality,to

In accordance with the quantitative guidelines in AASB 1031 Materiality,to determine if the omission of an item of Equipment worth $600 000 is material,it should be compared with the more appropriate base amount of:

A) Total Non-Current Assets;
B) Equity;
C) Total Assets;
D) Plant and Equipment.