For the 2022 taxation year, Yvonne Stroch had a taxable capital gain of $32,000 and a net business loss of $32,000, resulting in a Taxable Income of nil. Which of the following statements is correct?

Yvonne must file a tax return on or before December 31, 2023

Yvonne is not required to file a tax return for 2022

Yvonne must file a tax return on or before May 1, 2023

Yvonne must file a tax return on or before June 15, 2023