Which statement is incorrect as to the conduct of IRS income tax audits?

Question $3$ options:

a$)$

Most IRS examinations of Forms $1040$ are conducted solely through the mail.

b$)$

The office audit occurs less frequently than all other audit types.

c$)$

The IRS publishes the factors that its computers use for audit selection purposes annually in the Commissioner$$s Report.

d$)$

For a Form $1040$ that is filed on April $11,$ if the taxpayer has not received an audit notification from the IRS by the end of the year, the return still may be audited.