A company, which operated profitably during its first five years, sustained a loss in the sixth year which equaled its pretax income of any four of the first $5$ years of its operations. The company can choose to obtain a refund of income taxes paid by filing an amended return for:

Multiple Choice

Any years before the loss, provided the loss equals or exceeds profits of those years.

The three years immediately preceding the loss.

Any of the first years of operations.

The four most profitable years preceding the loss.