For No Particularly Good Reason, Ms

For no particularly good reason, Ms. Totter has not yet filed her 2011 Form 1040. Which of the following statements is false?

A) If the government owes Ms. Totter a refund of 2011 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 2011 tax, she also will owe a late-filing and late-payment penalty.
D) None of the above is false.