For No Particularly Good Reason,Ms

For no particularly good reason,Ms.Totter failed to file her current-year Form 1040 by the due date.Which of the following statements is false?

A) If the government owes Ms.Totter a refund of current-year tax,there is no penalty if she never files the return.
B) The statute of limitations on the return will not begin to run until Ms.Totter files the return.
C) If Ms.Totter owes additional current-year tax,she also will owe a late-filing and late-payment penalty.
D) None of the above is false.