Peter's return was examined and the result was additional tax of $16,000 due to unreported lottery winnings. Peter has received a letter notifying him of his right to appeal the proposed changes within 30 days.

Which of the following should Peter do in preparing his appeal?

a. Call the examiner and request a conference

b. Provide a brief written statement of the disputed issues

c. Submit a written protest within the time limit specified

d. Submit a written protest explaining additional expenses not previously claimed.