Which of the following statements about the DIF score is true?

A. Details of the DIF score computation are available on the IRS website.

B. The higher the DIF score assigned to a tax return, the higher the probability that the return will be selected for audit.

C. The DIF score theoretically measures a tax return's correctness.

D, Taxpayers can contact the IRS to determine their DIF score before filing their annual tax return.