Hamilton is a member in public practice since 2005. She is a sole practitioner who operates her accounting practice as a corporation. Given her professional profile, which of the following would be considered an act discreditable to the profession?

Hamilton filed an extension for her 2015 personal tax return but did not file it by the extended due date of October 15, 2016. When she received a delinquency notice from the IRS in April 2017, she immediately filed the return and paid all taxes, interest, and penalties due.

Hamilton filed the corporate tax return for 2019 for her business prior to the filing deadline of March 15, 2020.

Hamilton put her personal tax return for 2020 on extension and filed it prior to the extended filing due date of October 15, 2021.

None of the above would be considered an act discreditable to the profession.