For each statement a through $f,$ indicate which fundamental qualitative characteristic best applies $($relevance or faithful representation$),$ and then, which subset of the fundamental characteristic best applies $($predictive value, confirmatory value, materiality, completeness, neutrality, or free from error$).$

$\backslash$table$[[$Statement$,\backslash$table$[[$Fundamental$],[$qualitative$],[$characteristic$]]],[$a$.$ A company's Form $10-$K statement includes two or three years,$],[$of financial statement history, which is a source of$,],[$information for investors in forecasting future earnings.,$],[$b$.$ An investor reviewed the notes to the financial statements to$,],[$assess a company's debt structure. The investor was,$],[$interested in the interest rate on the loans, the terms of$,],[$the notes, future payments, and related debt covenants.,$],[$c$.$ A company discloses the impact of all recently proposed,$],[$standards on the company's consolidated financial position,,$],[$results of operations, and cash flows, regardless if it has a$,],[$positive$,$ negative, or immaterial impact.,$],[$d$.$ An investor of a company reconciled forecasted sales for the,$],[$year to actual sales for the year, discovering that the,$],[$company outperformed its forecast by $20\%.,],[$e$.$ Although not a historically large amount, a company reports,$],[$the amount of inventory obsolescence due to the,$],[$subjectivity in estimating the amount.,$],[f$ The observation of a physical inventory count is a way that,$],[$auditors can obtain assurance that the inventory value,$],[$recorded in the financial statements is accurate.,$]]$