ABC Corporation is a public corporation with a year end of December $31$st$.$ The company files its tax return on February $28$th of the following year, and the return indicates ABC will receive a tax refund. When will interest start accumulating on the refund due to ABC Company?

options:

$30$ days after February $28$th

$120$ days after December $31$st

$6$ months after December $31$st

Never; interest does not accumulate on a refund due to a taxpayer.