9. Monikas year 202ys statute of limitation for assessment runs on September 1, 202x. She received a statutory notice showing a deficiency of $20,000. The last day to file her petition is September 5, 202x. She does not file a petition. When does the 202y statute finally run? (Assume all dates are not a Saturday, Sunday or federal holiday) Select one:

a. September 1, 202x

b. September 5, 202x

c. October 31, 202x

d. November 4, 202x