Form FTB 3519, Payment Voucher for Automatic Extension for Individuals, is to be used for the 2021 tax year under which of the following circumstances?

Select one: a. A taxpayer can file their 2021 return by April 15, 2022 and they owe tax for 2021 but are not able to pay it in full by April 15, 2022

b. A taxpayer cannot file their 2021 return by April 15, 2022 and they are expecting a refund

c. A taxpayer cannot file their 2021 return by April 15, 2022 and they owe tax for the 2021 tax year which they will pay with the submission of FTB 3519

d. A taxpayer can file their 2021 return by January 31, 2022 and want to pay their tax due by credit card