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D is corrent. A 6-year statute of limitations applies if gross income omitted from the return exceeds 25% of the gross income reported on the return. For this purpose, gross income of a business includes total gross receipts before subtracting cost of goods sold and deductions. Thus, a 6-year statute of limitations will apply to Thompson if he omitted from gross income an amount in excess of ($400,000 + $36,000) x 25% = $109,000.
A is incorrect because the 6-year statute would apply if he omitted more than $109,000.
B is incorrect because the 6-year statute would apply if he omitted more than $109,000. 
B is incorrect because the 6-year statute would apply if he omitted more than $109,000.