For the 2019 taxation year, John Bookman had 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 December 31 , 2020 B. John is not required to file a tax retum for 2019 C. John must file a tax returm on or before June 15, 2020 D. John must file a tax return on or before April 30, 2020