What should the BIR do when the prescriptive period for the assessment of a tax deficiency is about to prescribe but the taxpayer has not yet…

The question

What should the BIR do when the prescriptive period for the assessment of a tax deficiency is about to prescribe but the taxpayer has not yet complied with the BIR requirements for the production of books of accounts and other records to substantiate the claimed deductions, exemptions or credits? (2011 Bar Question)

1. A.Call the taxpayer to a conference to explain the delay.
2. B.Immediately conduct an investigation of the taxpayer's activities.
3. C.Issue a jeopardy assessment coupled with a letter of demand.
4. D.Issue a notice of constructive distraint to protect government interest.

This question has not been answered yet.