Which of the following is considered a specified service trade or business (SSTB) for purposes of the qualifying business income deduction?

Green CPA was engaged to audit the financial statements of Essex Co. after its fiscal year had ended. The timing of green appointment as Auditor in the start of fieldwork need confirmation of the accounts receivable by direct communication with the debtors ineffective. However Green applied other procedures and was satisfied as to the reasonableness of the account balances. Green's Auditor's report most likely contained a(n)

a. Unmodified opinion b. Unmodified opinion with an emphasis of matter paragraph c. Qualified opinion because of a scope limitation d. Qualified opinion because of a departure from auditing standards

The following will prevent an employee from recovering compensation:

a) assumption of risk b) contributory negligence c) false representations d) injured by another employee e) none