The carve$-$out method primarily differs from the inclusive method in which of the following ways?A$.$ The complementary subservice organization controls are reported after management's system description.B$.$ The nature of the carved$-$out subservice organization's services is excluded from management's system description.C$.$ The service auditor must perform risk assessment procedures at the subservice organization's facility.D$.$ The subservice organization must provide the service auditor with a management representation letter.