Yusef was on active duty in a combat zone from January $1,2021,$ until June $30,2022.$ Yusef filed his $2021$ federal income tax return on August $17,2022.$ He was unable to file Form $4868$ for the $2021$ return. Yusef owes a balance due of $$640$ on his $2021$ return. Which of the following is TRUE?

Yusef may be assessed a penalty because he filed his $2021$ balance due tax return late.

Yusef was required by law to file Form $4868$ on or before the original due date of the $2021$ return.

Yusef has to include all money he earned in $2021$ on the $2021$ tax return, including combat pay.

Yusef will be assessed no penalty for filing his $2022$ balance due tax return after its original due date because he was in a combat zone.