Regarding the statute of limitations on additional assessments of tax by the IRS, determine the applicable period in each of the following situations. As$-$sume a calendar year individual with no fraud or substantial omission involved. a$.$ The income tax return for $2023$ was filed on February $19,2024.$ b$.$ The income tax return for $2023$ was filed on June $25,2024.$ c$.$ The income tax return for $2023$ was prepared on April $4,2024,$ but was never filed. Through some misunderstanding between the preparer and the taxpayer, each expected the other to file the return.$$d$.$ The income tax return for $2023$ was never filed because the taxpayer thought no additional tax was due.