Yusef was on active duty in a combat zone from January $1,2023,$ until June $30,2024.$ Yusef filed his $2023$ federal income tax return on August $17,2024.$ He was unable to file Form $4868$ for the $2023$ return. Yusef owes a balance due of $$640$ on his $2023$ return. Which of the following is TRUE?

Yusef may be assessed a penalty because he filed his $2023$ balance due tax return late.

Yusef was required by law to file Form $4868$ on or before the original due date of the $2023$ return.

Yusef has to include all money he earned in $2023$ on the $2023$ tax return, including combat pay.

Yusef will be assessed no penalty for filing his $2023$ balance due tax return after its original due date because he was in a combat zone.

Mark for follow up