Egolf Corporation failed to include $$380,000$ of taxable interest income on its $2022$ calendar year Form $1120.$ The gross income reported on the return was $$6\mathrm{.}0$ million, and the return was filed on February $20,2023.$

Required:

a$.$ What is the last day on which the IRS may assess additional tax for Egolf's $2022$ taxable year?

b$.$ Assume Egolf only reported $$1\mathrm{.}3$ million in gross income on its $2022$ calendar year return. What is the last date on which the IRS may assess additional tax for $2022?$

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Required A

Required B

What is the last day on which the IRS may assess additional tax for Egolf's $2022$ taxable year?

Due date for assessment of additional tax is