Charles Goodwin Who Has a Start-Up Company JTZ Ltd, Made

Charles Goodwin who has a start-up company JTZ Ltd, made a claim for start -up expenses during the 2019-20 tax year. Charles received tax advise that the expenses were necessarily incurred in carrying on his business, but after audit the Tax Commissioner considered that the expenses were on capital account and disallowed them. Charles is unhappy with the decision and wants to challenge the amended assessment.
Which of the following should be Charles's next course of action?

A) Lodge an objection to the amended assessment
B) Request a re-assessment of his claim
C) Appeal the Commissioners decision to the Administrative Appeals Tribunal (AAT)
D) Appeal the Commissioners decision to the Federal Court