Bunly Im carries on a business as a sole proprietor. Which of the following dates are correct for the date by which his income tax return for a year must be filed (1st item) and his due date for the payment of any income taxes owing (2nd item)?

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Part 1

A.

June 15, June 15.

B.

June 15, April 30.

C.

April 30, April 30.

D.

April 30, June 15.