In the audit of accounts receivable an auditor sends confirmations to all customers with balances of \(\$ 50,000\) or more and to a sample of 25 percent of the customers with balances of less than \(\$ 50,000\). Overstatement errors of \(\$ 12,000\) were found in the accounts of \(\$ 50,000\) or more, and understatement errors of \(\$ 3,000\) were found in the sample. Likely misstatement for accounts receivable is

a. \(\$ 0\).

b. \(\$ 9,000\).

c. \(\$ 15,000\).

d. \(\$ 24,000\).