Christy's 2014 Tax Return Was Audited During November 2015

Christy's 2014 tax return was audited during November 2015. 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.

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.