On February 4, Year 2, Jenna e-files a Year 1 Form 1040. On Wednesday, April 23, Year 2, Jenna realizes that she neglected to include $10,000 in gambling income on her Year 1 return. Assume Jenna did not request an extension to file her Year 1 return. Which statement is most accurate with respect to Jenna's situation? Jenna has no obligation to file an amended return though she may be subject to penalties due to her omission of income. Because Jenna discovered her error on her own, she has an affirmative obligation to file an amended income tax return. Jenna's original return is likely not a return under the Beard test as it omitted a substantial amount of income and was not an honest and reasonable attempt to satisfy the requirements of the tax law. Because the discovery was prior to October 15, Year 2, Jenna could have filed a superseding return