An entity issued its December 31, 20X1 financial statements on February 20, 20X2. For this entity, a subsequent event is one that occurs:

a. any date after February 20, 20X2

b. after December 31, 20X1 but before February 20, 20X2

c. after February 20, 20X2 but before March 31, 20X2

d. any date before December 31, 20X1