Sunshine Company is a calendar year, accrual method corporation. During November of 2025, the tax director analyzed the payroll deductions and determined that certain amounts are not fixed and determinable until paid. Sunshine Company plans to file a non-automatic accounting method change for the item. Sunshine Company is currently under exam. The ongoing IRS audit began on January 1, 2024 and is expected to wrap up in June of 2026. The issue of the payroll deduction is not currently under consideration by the IRS exam team. What are Sunshine Company's options to file a Form 3115