Dayton failed to take a required minimum distribution from his individ$-$ual retirement accounts $($IRA$).$

Nine months later, when he met with his accountant to file his tax returns $,$ Dayton learned that, fo r

his failure to take the distribution, he would be required to pay a:

A$.$ $$50$ penalty.

B$.$ $$100$ penalty

C$.10\%$ penalty tax $.$

D$.50\%$ excise penalty tax $.$