Gordon is using statistical sampling on an audit. The controls of the clients are far more effective in this year when compared to prior years in which the auditor used an ARIA of $10\%.$ Gordon has decided to use probability$-$proportional$-$to$-$size $($PPS$)$ sampling, sometimes called monetary$-$unit sampling, in the audit of a client's accounts receivable balances, Gordon plans to use the following PPS sampling table: What is the most likely new ARIA to be used in conducting this test of details of balances?Table $1$Confidence Factors for OverstatementsRisk of Incorrect AcceptanceNumber of Overstatements$1\%5\%10\%15\%20\%4\mathrm{.}613\mathrm{.}002\mathrm{.}311\mathrm{.}901\mathrm{.}616\mathrm{.}644\mathrm{.}753\mathrm{.}8923\mathrm{.}383\mathrm{.}008\mathrm{.}416\mathrm{.}305\mathrm{.}334\mathrm{.}724\mathrm{.}28$Additional InformationTolerable misstatement$$24,000$Anticipated misstatement$ $5,000$Risk on incorrect acceptanceRecorded amount of accounts receivable $$240,000$Number of accounts$3609$a$.5\%\%$ b$.1\%.15\%$ d$.$ Unable to determine from the information provided