In $2023,$ Gareth earned wages of $$70,000$ and received $$60,000$ in lottery winnings. On his $2023$ federal return, Gareth only reported his wages because he erroneously believed the lottery winnings were tax$-$exempt for both federal and state purposes $($only exempt for state tax purposes$).$ Gareth files his return with the IRS on the due date $($April $15,2024)$ and pays the tax owed as reported on the return. What is the statute of limitations for the IRS to assess additional income tax on Gareth$$s $2023$ return?

Group of answer choices

There is no statute of limitations as the return is fraudulent

$2-$years from the date the tax was paid

$3-$years from the date the return was filed

$3-$years from the date the IRS received the return

$6-$years from the date the return was filed