If the _ is less than the _ , the audit team would conclude that the account

Question:

If the _____ is less than the _____ , the audit team would conclude that the account balance is fairly stated.
a. Projected misstatement; tolerable misstatement.
b. Tolerable misstatement; projected misstatement.
c. Upper limit on misstatements; tolerable misstatement.
d. Tolerable misstatement; upper limit on misstatements.