What can cause an open item on the goods receipt/invoice receipt (GR/IR) account?

What can cause an open item on the goods receipt/invoice receipt (GR/IR) account?
A . Difference between quantity ordered and quantity invoiced for a purchase order item.
B . Difference between quantity delivered and quantity invoiced for a purchase order item
C . Difference between purchase order price and invoice price for a purchase order item
D . Difference between material valuation price and invoice price for a purchase order item

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Answer: B