Jolene is an accounting supervisor at Ross Property Management. She instructs her subordinate, Mariana, to

make certain accounting entries in the company's books that will increase revenue by a material amount.

Mariana researches the matter and tells Jolene that recognizing revenue in this way would be premature and

not consistent with GAAP. Jolene disagrees and insists that Mariana record the entries. According to the AICPA

Code of Professional Conduct, what should Mariana do next?

Take out a professional liability policy.

Resign her position quietly.

Report the matter to the board of directors.

Discuss her concerns with Jolene's boss.