brianna timely filed her 2019 tax return on march 1, 2020. She had a balance due, which she paid on april 15, 2020. She later determined that she had failed to claim an education credit for which she was eligible. The credit would have reduced her tax liability

David paid $975,000 for two beachfront lots in coastal south carolina, with the intention of building residential homes on each. two years later, the south carolina legislature passed the beachfront management act, barring any further development of the coast, including david's lots. when david files a complaint to seek compensation for his property, south carolina refuses, pointing to a passage in david's own complaint that states "the beachfront management act [was] properly and validly designed to south carolina's " is south carolina required to compensate david under the takings clause?