Young$-$Eagle files her $2018$ Form $1040$ on July $1,2019.$ The Federal tax statute of limitations for this return expires on:

Question $7$ options:

a$)$

The statute never expires for a late$-$filed return.

b$)$

July $1,2022.$

c$)$

July $1,2026.$

d$)$

April $15,2022.$