For the following tax returns, identify the method the IRS likely used to select the return for audit from the drop$-$down box provided.

A$.$ Dan made a mistake in adding his income on his tax return.

B$.$ Michael and Venita deducted a relatively large amount of travel expenses on their tax return for their business. The travel expense is large relative to other taxpayers in similar businesses with similar levels of income.

C$.$ Juanita failed to report her salary from her second job on her tax return.