$.$ David accidentally omitted from his $2022$ tax return $$40,000$ of the gross receipts that he collected as the owner of a restaurant. His $2022$ return indicated collective gross receipts of $$25,000.$ The IRS no longer can pursue David with the threat of collection of the related tax, interest, and penalties, as of April $15$ of what year?

a$.2024$

b$.2027$

c$.2029$

d$.2030$

e$.$ There is no expiration date for the statute of limitations in this context.