With Respect to the Audit Process,which Statement Is Correct

With respect to the audit process,which statement is correct?

A) Office audits are conducted at the office of the taxpayer.
B) The most common type of Federal income tax audit is the correspondence audit.
C) An office audit typically is used for a business taxpayer.
D) A correspondence audit usually is concluded after a meeting with the taxpayer at the IRS auditor's office.