During a variable sampling process used to test accounts receivable balance, the tolerable misstatement is set at

$$10,000,$ the upper limit on misstatement is $$12,000,$ if the actual misstatement is $$9,000,$ the auditor will

make the correct conclusion that there is no material misstatement in accounts receivable balance.

make the incorrect conclusion $($i$.$e$.,$ incorrect acceptance$)$ that there is no material misstatement in accounts

receivable balance.

make the incorrect conclusion$($i$.$e$.,$ incorrect rejection$)$ that there is material misstatement in accounts

receivable balance.

make the correct conclusion that there is material misstatement in accounts receivable balance.