Which of the following statements is correct with regard to the auditor's responsibility for proposing adjusting entries to correct detected misstatement under SAB 108? The auditor should use the greater amount between the rollover method and iron curtain method in determining whether to propose an adjusting entry to correct material misstatement; The auditor has the option to use the amount under either the rollover method or iron curtain method in determining whether to propose an adjusting entry to correct material misstatement: The auditor should use the lower amount between the rollover method and iron curtain method in determining whether to propose an adjusting entry to correct material misstatement: The auditor should use the sum of the amount of the rollover method and iron curtain method in determining whether to propose an adjusting entry to correct material misstatement