Which of the following statements is true regarding the CRA's right to reassess an income tax return?

a)A randomly selected tax return may be reassessed at any time during a taxpayer's lifetime regardless of when the return was originally filed.

b)A tax return for a Canadian-controlled private corporation may be reassessed within four years of the date on which the original assessment was mailed.

c)A tax return for a public corporation may be reassessed within four years of the date on which the original assessment was mailed.

d)A tax return for an individual may be reassessed within four years of the date on which the original assessment was mailed.