Which Statement Is Correct as to the Conduct of IRS

Which statement is correct as to the conduct of IRS income tax audits?

A) Office audits are conducted at the office of the IRS.
B) An office audit involves a line-by-line review of the taxpayer's return.
C) The most common type of Federal income tax audit is the field audit.
D) A correspondence audit usually is concluded after a meeting with the taxpayer at the IRS auditor's office.