$1.$ Under which of the following circumstances, if any, may a taxpayer receive both an automatic extension to file a federal income tax form and an extension to pay any federal income tax due?

a$.$ If the taxpayer is a fiscal year taxpayer

b$.$ If the taxpayer is a nonresident alien

c$.$ If the taxpayer is a U$.$S$.$ citizen serving in the military outside the United States and Puerto Rico on the due date of the taxpayer's return

d$.$ Never