If the upper limit on misstatements is calculated at $ 17,800 and the tolerable misstatement is $

Question:

If the upper limit on misstatements is calculated at $ 17,800 and the tolerable misstatement is $ 15,000, what is the minimum amount of adjustment necessary for the audit team to issue an unmodified opinion on the client’s financial statements?
a. $ 0
b. $ 2,800
c. $ 4,800
d. $ 14,800