Explain how Roth IRAs differ from traditional IRAs when the owner does not start receiving distributions before reaching age seventy$-$and$-$one$-$half.

A traditional IRA owner must receive a minimum distribution at $\frac{701}{2}$ or incur a penalty. Roth owners have no distribution requirements.

A Roth owner can take distributions at anytime at age $\frac{591}{2}$ or older without penalty. A traditional IRA owner can take distributions before age $\frac{591}{2}$ with a penalty, unless the owner meets an exception.

All of the above

None of the above