Marcus is considering purchasing an electric vehicle $($EV$)$ and has heard about the new option to transfer the electric vehicle tax credit to dealers, aiming to reduce the upfront cost. He$$s intrigued by the potential savings and the environmental benefits of EVs. To ensure he fully benefits from this provision, Marcus wants to understand how it impacts his tax return $.$ Which of the following statements is correct regarding the electric vehicle tax credit in $2024?$

a$)$ Taxpayers can claim the electric vehicle tax credit only if they retain ownership of the vehicle for at least five years.

b$)$ The electric vehicle tax credit is available to all taxpayers, regardless of income level, without any phase$-$out.

c$)$ Taxpayers have the option to transfer the electric vehicle tax credit to the dealer at the point of purchase, effectively reducing the car$$s upfront cost.

d$)$ The electric vehicle tax credit can be claimed for used vehicles purchased from private sellers $.$