Glynnis claimed a $2,416 Foreign Tax Credit for foreign taxes accrued on his timely filed 2019 tax return. Under which of the following circumstances would a foreign tax redetermination occur, requiring a redetermination of Glynnis's U.S. tax liability? He paid the amount of Irish taxes used to claim the credit in December 2019. He later discovered a $30 difference in the exchange rate and the amount paid. He paid the amount of Irish taxes used to claim the credit in March 2020. He later received a refund, attributable to the foreign tax paid, of $416. He did not pay the amount of Irish taxes used to claim the credit until August of 2020. He did not pay the amount of Irish taxes used to claim the credit until January of 2021