Indicate the date that the statute of limitations would run out on the following situations:

a. The IRS assesses additional taxes for a 2017 tax return audit on May 5, 2019. How long does the IRS have to collect the tax?

b. On April 1, 2019, the IRS asks for and the taxpayer agrees to an additional year from April 1, 2019 to complete an audit for a 2015 tax return which was filed on March 9, 2016.

c. Jeremy reported $10,000 of worthless debt on his 2018 tax return which he filed on August 3, 2019.

d. Jenny files her 2019 tax return on February 25, 2020.

e. James omits 7 percent of his income on his 2017 tax return which he filed on July 12, 2018.