Egolf Corporation failed to include $300,000 of taxable interest income on its 2018 calendar year Form 1120. The gross income reported on the return was $4.7 million, and the return was filed on February 20, 2019.

What is the last day on which the IRS may assess additional tax for Egolf's 2018 taxable year?

• April 15, 2018
• April 15, 2022
• February 20, 2018
• March 15, 2017
• March 15, 2023
• Assume Egolf only reported $1 million in gross income on its 2018 calendar year return. What is the last date on which the IRS may assess additional tax for 2018?
• April 15, 2018
• April 15, 2022
• February 20, 2018
• March 15, 2017
• March 15, 2023