Which of the following is an example of where the materiality convention should be applied?

Which of the following is an example of where the materiality convention should be applied?
A . Sales to a customer in September, but for which the cash was not received until October.
B . Inventory of stationery items remaining at the year end.
C . A proposed change in the method of depreciation of non-current assets.
D . A two-year construction contract.

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Answer: B