Kelly resigned from Sea Ltd and received a gratuity of $360,000 on 15 February 2016 after having served the company for 5 years. Her last date of employment was 31 January 2016. If Kelly elects to relate back the gratuity, the deadline for Kelly to elect for relating back the gratuity is: Select one: a. One month after the relevant assessment becomes final and conclusive. b. 15 February 2017. C. 31 March 2019. d. 31 March 2018.