ZRO Corporation has a calendar tax year, opened for business in the current tax year, and due to poor business planning, ZRO has no taxable income for their first tax year. Assume the due date does not fall on a Saturday, Sunday, or legal holiday. What is the due date (month and day) for filing ZRO's corporate tax return?

a) March 15

b) April 15

c) In this case, no corporate return is required, so there is no due date.