Christy's 2013 Tax Return Was Audited During November 2014

Christy's 2013 tax return was audited during November 2014.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.