We do have a non cat bit but it needs a few more posts to become visible
Will leave this here for you as you have mentioned your cat in the post
I would definitely choose option C, the tax system is so intricate there could be a convoluted reason you haven't picked up on why you're entitled to the refund. Also, as it's a relatively small amount then if they do ask to be reimbursed in the future it's not going to bankrupt you trying to find the money but will come in handy just before Xmas
C all the way and Daisy defo deserves a few toys to keep quiet