A taxpayer filed their return by their due date. Under the Statute of Limitations how long do they have to file a claim for a refund?

Select one:

a.

They will have 4 years from the date they filed their return to file their claim

b.

They will have 2 years from the date they filed their return to file their claim

c.

They will have 2 years from the due date of the tax return to file their claim

d.

They will have 4 years from the due date of the tax return to file their claim