John Bow is self-employed and his only source of income for 2020 is from his business. His business is expanding rapidly and he expects his taxable income to be substantially higher for 2020 than previous years. He plans to file his 2020 tax return on June 15, 2021. The balance-due date by which any federal income tax payable must be paid without incurring interest costs is:

	a.	December 31, 2021
	b.	December 31, 2020
	c.	None of the choices shown.
	d.	September 15, 2021
	e.	March 15, 2021
	f.	June 15, 2021