60. In the past, Cheryl has prepared taxes for friends and relatives out of her home.Last year, she took an online course on tax preparation and will begin working as a paid tax preparer for a local company where most of the returns are filed electronically.Which of the following statements on the mechanics of e-filing is correct?

a) Returns that are e-filed are not eligible for an extension.

b) The prescribed due dates for filing returns do not apply to e-file returns.

c) An electronically filed return is considered filed once the filer presses the "send" button.

d) If the electronic portion of a return is transmitted on or shortly before the due date and is ultimately rejected, but the Provider and the taxpayer comply with the requirements for timely resubmission of a correct return, the return will be considered timely filed.