Two years ago, Jane set up an installment agreement that was to be completed in three years through electronic funds withdrawals. She recently closed some credit card accounts and switched several of her other accounts to a different bank. She has received two items in the mail from the IRS. The most recent one is a CP523 notice, "Intent to Terminate Your Installment Agreement." What may be the problem? Question 32Select one: a. She closed her account, and her payment did not debit, which thereby defaulted the agreement. b. The statutory collection period has run out. c. The installment agreement was erroneous and the corrected calculation has a balance due. d. The IRS has decided to modify the installment agreement