For each of the following individuals, determine when their income tax return for 2022 is due and when any balance of tax owing is due. 

(a) Bob Wu is single. He has two sources of income: employment income and interest income. 

(b) Maria Rodriguez is a self-employed lawyer. Her law practice has a December 31 yearend. 

(c) Ron Smith’s only source of income is employment income. Ron’s spouse is Maria. See (b) above. 

(d) Zeta Ali is married to Leo Ali. Their only source of income is pension income. Zeta died on November 20, 2022. 

(e) Sarah Chen died on March 12, 2022 without having filed her tax return for 2021.