Petersen & Benez, CPAs, performed the audit of Titan Brewery, a public company, in $20$X$1$ and $20$X$2.$ In $20$X$2,$Petersen & Benez also performed tax services for the company. Which statement best describes a requirement related to the performance of the audit and tax services in $20$X$2$ under SEC independence rules?Titan's audit committee should preapprove the audit and tax services.Titan's audit committee may choose to preapprove the audit and$/$or tax services. Titan's audit committee should preapprove the audit services, but not the tax services.Titan's audit committee must preapprove the tax services, but not the audit services.