Question: Jackson Corp., a calendar-year corporation, mailed its 2010 tax return to the Internal Revenue Service by certified mail on Friday, March 11, 2011. The return,

Jackson Corp., a calendar-year corporation, mailed its 2010 tax return to the Internal Revenue Service by certified mail on Friday, March 11, 2011. The return, postmarked March 11, 2011, was delivered to the Internal Revenue Service on March 17, 2011. The statute of limitations on Jackson’s corporate tax return begins on

a. December 31, 2010.

b. March 12, 2011.

c. March 16, 2011.

d. March 17, 2011.

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