You are target testing fixed asset additions. The client provides an invoice for $230,000$ that reads "Maintenance on Machine $2."$ Performance materiality is $150,000.$ What is the first thing you would do$?($Choose one option$)$

A: Record a journal entry of $230,000$ in the summary of unadjusted misstatements.

B: Review the repairs and maintenance accounts for Machine $2.$

C: Ask the client to explain the nature of the maintenance work done on Machine $2.$