Carley's Charity is a small, local organization which was started by a high school student. Initially, Carley did not realize that she would need to obtain tax-exempt status from the IRS, but she filed Form 1023 as soon as she learned of the requirement. While requesting tax-exempt status for the organization, a request for retroactive application can generally be made up to how many months? A. 6 B. 12 C. 24 D. 27