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PCM1804: Analog input

Part Number: PCM1804

Hello experts.

Please tell me about the PCM1804 analog input specifications and the input circuit.

(1) The datasheet states that the input voltage is differential ±2.5V.
For example, if signals are input to VINL+ and VINL- in opposite phase, is the maximum input of VINL+ and VINL- ±2.5V? Or is it ±1.25V?

(2)Give me your advice.
The product I'm designing requires an ATT of about -20dB before the PCM1804.
In the schematic below,
(a) Attenuate with the resistance ratio of R1:R3
(b) Attenuate with R7, R8, and R9
Which one is better?

Best regards.