When does the automatic 60-day extension period for qualified taxpayers impacted by federally declared disasters begin?

After the later of the earliest incident date, or the date the declaration was issued.

After the later of the date of the latest incident, or the due date of the current-year tax return.

Either the later of the date the loss was realized or the date of the incident.

Either the later of the date the first disaster occurred or the date the second disaster occurred.