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Part $1$

In order to avoid penalties and$$ interest, individuals must pay any taxes they owe for the current taxation year by$\_\_\_\_\_\_\_\_.($Assume all dates below fall on a$$ non$-$holiday weekday.$)$

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Part $1$

A$.$

June $15$ of the subsequent taxation year

B$.$

June $15$ of the subsequent taxation$$ year, if the individual is involved in an unincorporated$$ business; otherwise April $30$ of the subsequent taxation year

C$.$

April $30$ of the subsequent taxation$$ year, if the individual is involved in an unincorporated$$ business; otherwise June $15$ of the subsequent taxation year

D$.$

April $30$ of the subsequent taxation year