Form FTB $3519,$ Payment Voucher for Automatic Extension for Individuals, is to be used for the $2023$ tax year under which of the following circumstances?

Question $5$Select one:

a$.$

A taxpayer can file their $2023$ return by April $15,2024$ and they owe tax for $2023$ but are not able to pay it in full by April $15,2024$

b$.$

A taxpayer cannot file their $2023$ return by April $15,2024$ and they are expecting a refund

c$.$

A taxpayer cannot file their $2023$ return by April $15,2024$ and they owe tax for the $2023$ tax year which they will pay with the submission of FTB $3519$

d$.$

A taxpayer can file their $2023$ return by January $31,2024$ and want to pay their tax due by credit card