Assume that Jane filed her Year 1 tax return by mailing it with a proper postmark on April 15, Year 2. The IRS accepts the return for filing as of that date. On September 3, Year 4, the IRS issues Jane a 30 day letter for Year 1 tax due in the amount of $16,000 that Jane had not reported on her return. Jane pays the full amount of the $16,000, plus interest, to the IRS on September 15, Year 4. A. B. When is the last day that Jane may file a refund claim? If Jane files a refund claim on September 30, Year 4, and the IRS makes no determination of the refund claim by June 30, Year 5, when is the last day that Jane may file a refund lawsuit? C. If Jane pays only $10,000 of the deficiency on September 15, Year 4, and the IRS denies the claim on January 10, Year 5, when is the last day that Jane may file a refund lawsuit, and how much money may she claim from the IRS in the refund lawsuit?