Bernard, age $75,$ has a $401(k)$ plan with a designated Roth account. The Roth account balance is $$500,000$ and he has $$100,000$ in pre$-$tax funds from employer contributions to the plan. The beneficlary of the $4010.)$ is Bernard's sister, Stella, who is currently $60$ vears old. Bernard is working with a CPPB professional on a comprehensive financial plan and would like to provide his sister with the greatest amount of flexibility possible for taling distributions from the $401$:K$]$ won has death. The financial planner mentioned that, since he has pre$-$tax funds in the $\frac{401}{K}$ with the Roth account, upon his death Stella would have to continue distributions each year wath full distribution by the ${10}^{th}$ However, if he eliminates the pre$-$tax funds from the $4010$ kJ $,$ the deslynated Roth account will be treated as if he died before his required beginning date. Stella would still have to take a full distribution by the ${10}^{th}$ year but would not have required distributions during the first nine years. Which of the following options could Bernard use to accomplish this goal?

In$-$plan Roth rollover.

Rollower to a Roth IRA.

Rollover to traditional IRA.

$1$ only

$2$ only

$1$ and $2$

$2,$ and $3$