Garden Corporation is your client. The Tax Director of Garden calls you to discuss filing a Form 3115, Application for Change in Accounting Method. The Tax Director indicates that although the company is eligible to file an "automatic" change request under the applicable Revenue Procedure, he would much prefer to file a "non-automatic" change request. Which of the factors below would you use to convince Garden that an "automatic" change would be the better course of action? Group of answer choices Under the automatic provisions, it does not matter if the taxpayer is currently under examination You will receive a confirmation of the approval in the form of a ruling letter The taxpayer does not have to prepare a Section 481(a) adjustment for an automatic change You will have more time to prepare the Form 3115