C is corrent because the opinion on internal control is for the "as of" date, which is at year-end—accordingly, if the weakness is clearly eliminated prior to year-end an unqualified opinion is appropriate.
A is incorrect because an adverse opinion is appropriate when a material weakness exists at year-end.
B is incorrect because a qualified opinion is not appropriate when the material weakness has been eliminated.
D is incorrect because disclaimers usually occur in scope limitation situations.
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