Which of the Following Exemplifies "Materiality" as the Term Is

Multiple Choice

Which of the following exemplifies "materiality" as the term is used in the FASB conceptual framework?

A) BCC Corporation purchased a $30 wastebasket with an expected useful life of 10 years.BCC charged the entire cost to expense in the period incurred.
B) Reported account balances in DPT Corporation's financial statements are rounded to the nearest whole dollar.
C) Both BCC Corporation purchased a $30 wastebasket with an expected useful life of 10 years.BCC charged the entire cost to expense in the period incurred and reported account balances in DPT Corporation's financial statements are rounded to the nearest whole dollar.
D) Neither BCC Corporation purchased a $30 wastebasket with an expected useful life of 10 years.BCC charged the entire cost to expense in the period incurred nor reported account balances in DPT Corporation's financial statements are rounded to the nearest whole dollar.