Terrance has contributed $$20,000$ each to a $457$ plan, Roth IRA, and a $401($k$)$ plan over the years. He currently has a $$100,000$ balance in the $457$ plan, the Roth IRA, the $401($k$)$ plan, and in an inherited traditional IRA that was established by his deceased mother. If Terrance, age $35,$ needs to withdraw $$15,000$ to go on vacation, which account would you recommend that he withdraw the money from if the goal is to pay the least amount of tax and penalty?$$

a$.$ The $457$ plan.$$

b$.$ The Roth IRA.$$

c$.$ The $401($k$)$ plan.$$

d$.$ The inherited IRA.$$