$4.$ Which one of the following statements describes the time for filing the tax return?

A$.$The due date is extended to the next business day when it otherwise falls on a Saturday, Sunday, or holiday.

B$.$The taxpayer may obtain an automatic two$-$month extension by filing a request with the IRS.

C$.$The due date is always April $15,$ regardless of whether the date falls on a weekend or holiday.

D$.$The taxpayer may obtain an additional four$-$month extension if reasonable cause is shown.