Ana, a $44-$year$-$old project manager, is comparing the benefits of her pretax $401($k$)$ plan with opening a Roth IRA and wants to know how the two differ in terms of taxation. Which of these statements about Roth IRAs and pretax $401($k$)$ plans is correct? I. There are no income limitations to participate in either of these. II$.$ II$.$ Roth IRAs require distributions no later than the required beginning date $($RBD$)$; for the pretax $401($k$)$ plan, there is no requirement to start taking distributions while the participant is alive. a$.$ Neither I nor II b$.$ Both I and II c$.$ I only d$.$ II only