Elliot filed his income tax return for $2022$ on July $1,2023.$ He was not able to pay the tax due until Aug $2,2023.$ In May $2024,$ he discovered that he had not taken all deductions and he could get a refund if he filed an amended return. Per the statute of limitations$,$ how long does Elliot have to file an amended return?

Jul $1,2026$

Apr $15,2024$

Aug $2,2026$

Aug $2,2025$