On July l, Year l, Vega made a transfer by gift in an amount sufficient to require the filing of a gift tax return.

On July l, Year l, Vega made a transfer by gift in an amount sufficient to require the filing of a gift tax return. If Vega did not request an extension of time for filing the Year l gift tax return, the due date for filing was

A. March 15, Year 2.

B. April 15, Year 2.

C. Jwie 15, Year 2

D. June 30,Year 2