Jack Block is a single $58-$year$-$old taxpayer and is considering different retrement plan options which will offer him the best tax advantage. He currently is in the $24$ percent tax bracket but expects to be in the $12$ percent lax bracket in $2$ years when he retires and uses the money to buy a salboat. He is going to open and contribute $$3,000$ to a SMPLE IRA or a Roth IRA or purchase a $10-$year annully. Which order best represents the priority of the offerent refrement plan opfions for Jack's stuation?

A$.$ SIMPLE IRA Roth IRA $10$ year annuity

B$.$ Roth IRA SMPLE IRA, $10$ year annuity

C$.$ SIMPLE IRA, $10$ year arnuity, Roth IRA

D$.$ Poth IRA, $10-$year annity, SMAPLE IRA