Which of the Following Would Be Considered "The Nature of a Misstatement

Multiple Choice

Which of the following would be considered "the nature of a misstatement" that might make it material?

A) Comparing the sum of known and projected misstatements to total current assets.
B) Comparing the sum of known and projected misstatements to total current liabilities.
C) Comparing the sum of known and projected misstatements to pretax income.
D) Having the effect of changing a positive earnings trend to a negative earnings trend.