Management Estimates the Company's Allowance for Doubtful Accounts as $200,000,and

Multiple Choice

Management estimates the company's allowance for doubtful accounts as $200,000,and the auditors develop an estimate that suggests that the amount should be between $230,000 and $250,000,with all points in that interval equally likely.The judgmental misstatement in this situation is:

A) $0.
B) $30,000.
C) $40,000.
D) $50,000.