Joan is filing an estate return, which has been using a fiscal year to report income. The fiscal year return's fiscal year ends on February 28, 2023. The 2023 Form 1041 is not available on the due date of the return. What should Joan do to file the return?

a)  Joan should wait until the form is available to prepare the return.

b)  Joan should use the 2022 version of Form 1041 to complete the return. She will need to show 2023

on the form instead of 2022.

c)  Joan should file the 2022 version of the form; however, she must leave the year as 2022.

d)  Joan should file an extension and wait for the 2023 form to prepare the return.