Under the Immediate Roadside Sanction (IRS): FAIL what is the penalty for the second occurrence?

• 90 days where the suspended driver is unable to drive under any circumstances, and a further 26-month driver’s licence suspension.
• 90 days where the suspended driver is unable to drive under any circumstances, and a further 30-month driver’s licence suspension.
• 90 days where the suspended driver is unable to drive under any circumstances, and a further 36-month driver’s licence suspension.
  Explanation:

  "For a second occurrence under the Immediate Roadside Sanction (IRS): FAIL, the penalty includes a two-stage suspension: 90 days where the driver cannot drive under any circumstances, followed by a 36-month driver’s licence suspension. "
• 90 days where the suspended driver is unable to drive under any circumstances, and a further 40-month driver’s licence suspension.