Which of the following statements is NOT correct?

A. If an individual has business income during the year, the due date for filing the income tax return is June 15 of the following current calendar year.

B. An income tax return may be required of an individual, without regard to their age.

C. If an individual has no taxable income for the year, they never have to file an income tax return.

D. if an individual sells a capital property during the year, they are required to file an income tax return, even if there is no gain or loss on the transaction.