On April 3, 2019, Luis filed his 2018 income tax return, which showed a tax due of $75,000. On June 1, 2021, he filed an amended return for 2018 that showed an additional tax of $10,000. Luis paid the additional amount. On May 18, 2022, Luis filed a claim for a 2018 refund of $25,000. a. If Luis's 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? If the refund is not made by July 2, 2022, interest accrues from ( c. How would you have advised him differently? through the refund payment date. The refund claim should have been filed by to allow a refund of $ and interest thereon.