On April 3, 2015, Luis filed his 2014 income tax return, which showed a tax due of $75,000.00. On June 1, 2017, he filed an amended return for 2014 that showed an additional tax of $10,000. Luis paid the additional amount. On May 18, 2018, Luis filed a claim for a 2014 refund of 25,000.00

a. If Luis claim for a refund is correct in amount, how much tax will he recover?

b. What is the period that government-paid interest runs with respect to Luis's claim for a refund?

c. How would you have advised him differently?