Dillon's $401($k$)$ has just been changed to allow Roth elective deferrals. Which of the following does a Roth $401($k$)$ plan have in common with a Roth IRA?

I. They both are phased out for higher income earners.

II$.$ Withdrawals after age $59(1)/(2)$ are tax$-$free if the account is at least five years old.

III. Contributions are not deductible.

IV$.$ They are both subject to RMDs for retirees starting after attaining age $72.$

Question $2$ options:

a$)$

I and II

b$)$

II and III

c$)$

II and IV

d$)$

I and IV