Felicia, a calendar-year taxpayer, reported gross income of $150,000 on her Year 9 income tax return. She mistakenly omitted from gross income a $30,000 long-term capital gain that should have been included in Year 9. Felicia filed her Year 9 return on April 1, Year 10.

To collect the tax on the $30,000 omission, the Internal Revenue Service must assert a notice of deficiency no later than:

April 1, Year 13.

April 15, Year 13.

April 1, Year 16.

April 15, Year 16.