For Tax Year $2023,$ what is the excess accumulations tax rate imposed on an individual who falls to withdraw their required minimum distoribution $($or fails to withdraw the full amount$)$ by the deadline?

Choose the answer eption that cerrectly Indicates the percentage of the difference between the amount that eas swpepsed to be divtributied and the amount that was actually distributed. Assume the taxpayer does not request a penalty walver and they did not cually for a reducted penally.

$6\%$

$10\%$

$25\%$

$50\%$