Flora's Flowers is organized as an S corporation and began operation on January 10, 2022. The corporation's required year is the calendar year, but it is qualified to make a Section 444 election to use a October 31 tax year. The first tax return will be due on February 15, 2023. When must the Form 8716 be filed? Group of answer choices February 15, 2022 January 10, 2022 June 15, 2022 February 15, 2023 December 31, 2022