Jacob was on active duty in a combat zone from January 1, 2019, until June 30, 2020. Jacob filed his 2019 federal income tax return on August 17, 2020. He was unable to file Form 4868 for the 2019 return. Jacob owes a balance due of $640 on his 2019 return. Which of the following is TRUE?

Jacob may be assessed a penalty because he filed his 2019 balance due tax return late.

Jacob was required by law to file Form 4868 on or before the original due date of the 2019 return.

Jacob has to include all money he earned in 2019 on the 2019 tax return, including combat pay.

Jacob will be assessed no penalty for filing his 2020 balance due tax return after its original due date because he was in a combat zone.