Johnny, age 75, is required to take substantial required minimum distributions (RMDs) from his qualified retirement plan. He has no current need for the cash and has established traditional IRAs with his children as beneficiaries and wishes to deposit the RMD distributions in equal amounts to each IRA within 60 days of the distributions to eventually benefit his children. Which of these statements regarding Blake's rollover of the RMDs is CORRECT? a. Because Johnny is over age 73, he may not roll over the RMDs to a traditional IRA, but he may roll over the RMDs to a Roth IRA. b. Required minimum distributions may not be rolled over, but Johnny may make equivalent contributions to the traditional IRAs under any circumstance as long as the contributions are within 60 days of receiving his RMDs. c. If Johnny has earned income, he may make contributions to a traditional or Roth IRA, but required minimum distributions may not be rolled over. d. A good plan is for Johnny to roll over the distribution within 60 days after receipt