If a Client Expensed the Acquisition Cost of Some Assets

If a client expensed the acquisition cost of some assets that should have been capitalized and depreciated them over their useful lives, which of the following would be incorrect?

A) A qualified opinion would be appropriate.
B) The opinion paragraph should be modified to include language such as: "except for the effects of not capitalizing the acquisition costs of some assets.."
C) An explanatory paragraph should include the effects of the subject matter of the qualification, where practicable.
D) An explanatory paragraph should be modified to include language such as: "subject to the qualified act.."