After receiving an extension for her Year 1 tax return to October 15 of Year 2, Mandy placed her Year 1 individual income tax return in the post office mailbox on October 1 of Year 2. She sends it with sufficient first class postage, properly addressed, but since she dropped it in the mailbox after the last pick up it is not postmarked until October 2. Because of extreme weather, the IRS does not receive it until Tuesday, October 16, Year 2. When is Mandy's Year 1 return deemed filed? October 16, Year 2 October 1, Year 2 October 2, Year 2 October 15, Year 2