If a return is identified as including an unallowable item, the IRS usually (select one only):

	a.	computes the seemingly necessary adjustment in taxes and notifies the taxpayer by mail
	b.	sends a formal notice of deficiency to the taxpayer
	c.	considers the contact that it makes with a taxpayer under this circumstance to be an examination
	d.	cancels the return and asks the taxpayer to file his return again.
	e.	laughs and schedules an audit exam.