RZL Inc., a C corporation, opened for business in the current tax year and had no taxable income for the first tax year. RZL has a fiscal tax year ending on October 31st. For the current tax year, assume the due date does not fall on a Saturday, Sunday, or legal holiday. What is the due date (month and day) for filing RZL's corporate tax return?

a) January 15

b) February 15

c) March 15

d) In this case, no corporate return is required, so there is no due date.