Lou is expecting an audit of his return for last year. Certain deductions were much higher than usual and he filed a Schedule C for the first time. Which of the following may be a good tactic for ensuring a successful outcome of any potential audit by the IRS?

a) He should review documents in case legitimate deductions were missed in the preparation of the original return to replace the disallowed ones.

b) He should take a large box of unorganized records to the audit. The auditor will then have difficulty disallowing costs.

c) He should request, in writing, a different auditor if he dislikes them.

d) He should assume that the IRS auditor will not expect him to explain in detail the source of each item on the tax return.