When Bob moved to a new city after he changed jobs in 2017, he drove 100 miles and paid a professional mover $1,500. His new employer reimbursed him $600 for these expenses. Assuming his move related closely to the start of his new job and he met the time and distance tests, what amount may he claim as an above-the-line adjustment for moving expenses?

Carolina passed away in 2017. Her granddaughter, Olivia, is the court-appointed personal representative for Carolina's estate. While sorting through her grandmother's documents, Olivia determines that, although Carolina timely filed her 2014 return, she neglected to claim all the deductions for which she was eligible. In January 2018, Olivia seeks your tax expertise on this matter. What can she do?

Vanessa filed her 2015 return on April 18, 2016. On July 14, 2016, she received an IRS notice stating she owed an additional $2,200 because of an error on her 2015 return. On August 1, 2016, she paid the balance due without disputing the notice. Later, she realized she qualified for a credit that would have reduced this liability. Ordinarily, the last day Vanessa could file an amended 2015 return to claim this credit would be _________.

Darrell did not have all the information he needed to file his 2016 return by the original due date, so he requested a tax-filing extension on April 18, 2017. He then filed the return and paid his balance due on September 28, 2017. Darrell later discovers he neglected to claim a credit for which he was eligible. Under ordinary circumstances, what is the last day he could amend this return?