65. Ms. P loaned money to Ms. S in 2019. Ms. S signed a toan agreement and made the agreed upon monthly pay- ments until May, 2021 when she stopped making pay- ments. Ms. P called Ms. S and wrote her a letter requesting payment but received no response. Then Ms. P read in the newspaper that Ms. S had filed for bank- ruptcy with no assets. Ms. P can take a deduction for a bad debt A. Only on her timely filed 2021 return. B. By amending her 2021 return within three years. C. By amending her 2019 return. D. On her timely filed 2021 return or by amending her 2021 return within seven years.