Allen filed his 2014 tax return on May 15th, 2015 and underreported his gross income by 30 percent. Assuming Allen's underreporting is not due to fraud, the statute of limitations for IRS assessment on Allen's 2014 tax return should end:
A. May 15th, 2017.
B. April 15th, 2017.
C. May 15th, 2018.
D. April 15th, 2018.
E. None of these.
Answer: E. None of these.