A taxpayer files his TY2021 return on April 10th, 2022. Eventually, they realize that they are due more money and wish to make an amendment to their return to claim more of a refund due to a missed credit. By what date do they need to file this amendment in order for California to be able to assess and give them their refund, per their statute of limitations? Select one:

a. April 15th, 2025; Three (3) years from the date the return was filed or due, whichever is later.

b. April 10th, 2026; Four (4) years from the date the return was filed.

c. April 10th, 2025; Three (3) years from the date the return was filed.

d. April 15th, 2026; Four (4) years from the date the return was filed or due, whichever is later.