Which of the following statements about federal tax return filing dates is false (use new law due date of 3 1/2 months after year end)?

	A.	A calendar year corporation must file its unextended Form 1120 by April 15 following the close of the tax year.
	B.	A corporation may request an automatic extension of time to file Form 1120.
	C.	A corporation may request an extension of time to pay any balance due of its annual income tax.
	D.	None of the above is false.