$2.$ Viola, who is $75$ years old, requested from the IRS a waiver of the $60-$day rollover requirement. She indicated that she provided written instructions to her financial adviser that she wanted to take a distribution from her IRA and roll it over into a new IRA. Her financial adviser inadvertently moved the funds into a taxable account. Viola did not make the request of the IRS until five years after the mistake was made. Will the IRS permit the waiver? a$.$ No$.$ The IRS never waives this requirement, except under the most extreme of circumstances.

b$.$ Yes. The mistake was the fault of the financial adviser and the IRS regularly grants waivers in these circumstances.

c$.$ No$.$ Viola waited beyond the one$-$year period for filing such a request. d$.$ No$.$ Viola waited an unreasonable amount of time before filing the request.