Tony Curtis Filed Her 2017 Income Tax Return on May

Tony Curtis filed her 2017 income tax return on May 2, 2018. Which of the following statements is false?

A) If Tony's return shows a $719 refund due, she incurs no penalty for filing on May 2.
B) On April 14, Tony requested an automatic extension of time to file her return and paid her estimated tax due with the request. As a result, she incurs no penalty for filing on May 2.
C) If the reason that Tony filed a delinquent return was because of an unexpected death in her family, the IRS may waive any late filing penalty.
D) None of the above is false.