Which of the Following Is Most Likely to Be Considered

Which of the following is most likely to be considered "material," even if the amounts involved are small?

A) Amounts that cause an upward earnings trend to become even larger
B) Amounts that cause an earnings trend to swing from slightly positive to slightly negative
C) Amounts that cause reported Gross Profit to be larger than Net Income
D) Amounts that mask a retailer's inability to control its Cost of Goods Sold