For Which of the Following Situations Would the Auditor Issue

For which of the following situations would the auditor issue an unqualified audit opinion with an emphasis of matter paragraph?

A) The client,a government defense contractor,refuses the auditor access to certain material fixed asset additions due to the confidentiality issues.The auditor is able to perform alternative audit procedures to gain reasonable assurance about the existence of these assets.
B) The client's opening balance sheet figures were unaudited.
C) The client has been named as the defendant in a lawsuit,the outcome of which may result in a highly material judgement against the client.The lawsuit is properly disclosed in the notes to the financial statement.
D) There is material uncertainty as to the ability of the client to continue as a going concern.The client does not agree to a note disclosure,but agrees to have the issue mentioned in the audit report.