For the 2017 taxation year, John Bookman had a taxable capital gain of $45,000 and a net business loss of $45,000, resulting in a Taxable Income of nil. Which of the following statements is correct?

A. John is not required to file a tax return for 2017.

B. John must file a tax return on or before June 15, 2018

C. John must file a tax return on or before December 31, 2018.

D. John must file a tax return on or before April 30, 2018.