Paul Casey retired from the U$.$S$.$ Navy in $2017.$ He receives a military pension based on his years of service. On August $3,2023,$ he received a determination of service$-$connected disability retroactive to $2017.$ Which of the following is true regarding Pauls claim for a refund for taxes paid on his pension?A$.$ Paul cannot file a claim a refund for the taxes paid on his pension for any yearB. Under the special limitation period, Paul can file a claim for a refund for taxes paid on his pension for $2019$ as long as he files the claim by August $3,2024$C$.$ Paul can file a claim for a refund for taxes paid on his pension for $2017$ and $2018$D$.$ Paul can only file a claim for a refund for taxes paid on his pension for $2022$