$$

a$.$

If a nonqualifying distribution is made before age $59(1)/(2),$ the principal is subject to the $10\%$ penalty, but it is not considered to be taxable income.

b$.$

As with conventional IRAs, distributions from a Roth IRA must begin by April $1$ of the year following the year the participant reaches age $73.$

c$.$

Withdrawals of earnings up to $$10,000$ from a Roth IRA for the purchase of a first home can be penalty$-$free if the five$-$year holding period has been met.

d$.$

An individual can contribute $$7,000$ annually to a regular IRA and also an additional $$7,000$ annually to a Roth IRA in $2024.$