For no particularly good reason, Ms. Sharp failed to file her current year Form 1040 by the due date. Which of the following statements is false? Select one: O a. If the government owes Ms. Sharp a refund of current-year tax, there is no penalty if she never files the return. b. The statute of limitations on the return will not begin to run until Ms. Sharp files the return. c. If Ms. Sharp owes additional current-year tax, she also will owe a late-filing and late-payment penalty. d. None of these choices are false