Is the following statement correct regarding Required Minimum Distributions $($RMDs$)$ from retirement accounts?

Is this a correct option $?$

Taxpayer's only retirement account is a Roth IRA. Taxpayer turned $74$ years old during $2024,$ and has never taken any distributions from the Roth IRA. Taxpayer did not complete Form $5329$ on the $2022$ or $2023$ tax returns. Taxpayer must flie amended returns for $2022$ and $2023$ and pay a $50\%$ tax penalty on the amount that should hrve been ditributed from his poech love each.

$(3)$ This question may have more than one sub$-$question, which will be delivered one at a bime on confinmution of your answer:

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