Ace filed her 2013 income tax return on January 25, 2014. There was no material understatement of

Question:

Ace filed her 2013 income tax return on January 25, 2014. There was no material understatement of income on her return, and the return was properly signed and filed. The statute of limitations for Ace’s 2014 return expires on:
a. January 25, 2017
b. April 15, 2017
c. January 25, 2020
d. April 15, 2020