Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) A partnership is not required to file a return if the partnership has no income for the year.
B) The "automatic" extension period for filing an individual return is five months.
C) Individuals and corporations may obtain six-month extensions for paying taxes and filing their returns for the taxable year by filing the appropriate extension requests.
D) All of the above are false.