20. Alan files his 2018 tax return on April 1, 2019, shortly before the April 15 due date. His return contains no misstatements or omissions of income. The statute of limitations for changes to the return expires

Select one:

a. April 1, 2023.

b. April 15, 2022.

c. April 15, 2023.

d. The statute of limitations never expires.