The Computation of Time rule states what about deadlines when the Board's office is closed on the last day?

• A. The period ends on the last day the office is open
• B. The period ends the next day the office is open
• C. The period is extended by two business days
• D. The period ends only on a weekend

Answer: (B)

This tests how deadlines are computed when the Board’s office is closed on the last day. The rule is that if the due date would fall on a day the office is closed, the period ends on the next day the office is open. This keeps deadlines workable by ensuring filings can be received and processed, rather than expiring on a day the office isn’t accessible. It reflects the practical need for administrative offices to be open to accept submissions. The other options don’t fit because they either end the period on a day the office isn’t available, add an arbitrary extension, or rely on weekends instead of the actual next open day.