For the 2014 tax returns, indicate when the statute of limitation expires and why?

a. James filed his tax return on February 21, 2015.

b. Monica and James filed their tax return on August 16, 2015.

c. Although required to file, Monica chose not to file a tax return this year because she was expecting a tax refund.

d. James filed his tax return on May 31, 2015, but has accidentally underreported his gross income by 30%.