Leonel, a single taxpayer, filed his 2015 tax return on April 15, 2016. The tax return had a balance due that Leonel paid on June 15, 2017. In 2018, the IRS conducted an examination of his 2015 return and issued a statutory of deficiency on October 22, 2018. The statute of limitations for the IRS to collect on the assessment would normally run out on: October 22, 2028 October 22, 2024 April 15, 2026 June 15,2027 April 15, 2022