For the 2017 taxation year,John Bookmanhad a taxable capital gain of $45,000 and a net business loss of $45,000, resulting in a Taxable Income of nil.Which of the following statements is correct?

A John must file a tax return on or before June 15, 2018.

B John is not required to file a tax return for 2017.

C John must file a tax return on or before December 31,2017.

D John must file a tax return on or before April 30,2018.