Computer Services Company (CSC) processes payroll transactions for schools. Drake, CPA, is engaged to provide a SOC 1 Type 1 report. CSC's internal controls are relevant to the schools' internal control, so Drake's report will be useful in providing the schools' independent auditors with information necessary to plan their audits. Drake's report should contain: A. A paragraph indicating the basis for the user auditor to reduce the assessment of control risk below maximum for areas of the entity's accounting that are affected by the service organization. B. Management's description of the service organization's system. C. Drake's description of the service organization's system, with an acknowledgement by management of the accuracy of Drake's description. D. Drake's opinion on the operating effectiveness of the service center's internal controls