Christy's 2017 Tax Return Was Audited During November 2018

Christy's 2017 tax return was audited during November 2018. The auditor proposed additional tax due of $1,500. Christy disagreed. What should Christy do next?
I.Within 30 days, she must file a protest.
II.She must respond with a written protest letter.
III.She may respond with an oral protest.
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A) Only statement I is correct.
B) Only statement II is correct.
C) Only statement III is correct.
D) Statements I and III are correct.
E) Statements I and II are correct.