Identify which of the following statements is true.

A corporation is required to file a tax return even if it has no taxable income.

A corporation with gross receipts, total income, and total assets of $1,000,000 or less is permitted to file Form 1120-A.

A corporate tax return must be filed by the fifteenth day of the fourth month following the close of the corporation's tax year.

All of the above are false.