If an incorrect quantity is used on B$3$ and the B$2$ correction results in an amount owing to the Receiver General, what is the Legislative Authority to be used on the B$2$ form?

Options

$32\mathrm{.}2(1))$

$74(1)($a$)$

$32\mathrm{.}2(2)$

$74(1)($c$)$