An individual taxpayer wants to file a claim for refund for tax year 2014. What is the latest date t

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An individual taxpayer wants to file a claim for refund for tax year 2014. What is the latest date the taxpayer could be allowed the claim if the “look back” provision is not a factor?

A. April 15, 2018 B. October 15, 2018 C. April 15, 2019 D. October 15, 2019