If an individual paid income taxes in the current year through withholding but did not file a current-year return because his income was insufficient to require the filing of a return, the deadline for filing a refund claim is

A. 2 years from the date the tax was paid.

B. 2 years from the date a return would have been due.

C. 3 years from the date the tax was paid.

D. 3 years from the date a return would have been due.