When an adjustment results in a smaller refund than indicated on the return, and the taxpayer has designated the refund to be direct deposited into three different accounts, the IRS deducts the difference _____.

	Starting with the direct deposit amount designated for the first account shown on Form 8888
	In equal amounts from each account
	As a percentage of each account
	Starting with the direct deposit amount designated for the last account shown on Form 8888