As a tax preparer you work with a client named Mary on her $2024$ income tax return and there are no issues. However, during that process you realize Mary was due a refund in $2023$ but did not file a return. Which of the following statements applies to Mary with respect to her $2023$ refund?

A$.$ Mary cannot apply for a refund for the year $2023$ as it is too lateB. Mary has up to three years from the date the tax return was due to file a $2023$ return to obtain her refundC. Mary has up to four years from the date the tax return was due to file a $2023$ return to obtain her refundD. Mary has up to five years from the date the tax return was due to file a $2023$ return to obtain her refund