Explanation:

Here’s the thing about Errors of Omission:

- Errors of complete omission happen when you totally forget to record a transaction in the books. For example, if someone paid cash and you forgot to write it down at all, that’s a complete miss.

- Errors of partial omission are a bit trickier. Here, you’ve recorded the transaction in one part of the accounts but missed it in another. Like, you put something in the cash book, but forgot to post it to the ledger.

- Both of these are called errors of omission because, well, you omitted something—either the whole thing or just a part.

So, the correct answer is:

Option 3: Both of them