In regards to the taxation of corporations, which of the following statements about federal tax return filing dates is false?

A. A corporation with a fiscal tax year ending on April 30 must file its unextended Form 1120 by August 15 following the close of the tax year

B. In regards to filing annual income tax returns, corporations, like individuals, must file by the 15th day of the fourth month following the close of the tax year

C. A corporation may request an extension of time to pay any balance due of its annual income tax (and avoid interest charges) if it has reasonable cause for the delay.

D. all of the above are false