The new RMD rules under SECURE Act $2\mathrm{.}0$ allow for which of the following?

A traditional IRA owner may delay distributions until they retire if they are still working when they reach age $72.$

For years after $2021,$ the required beginning date is April $1$ of the year following the year in which the retirement plan owner reaches age $73.$

For years after $2022,$ the required beginning date is April $1$ of the year following the year in which the retirement plan owner reaches age $73.$

Qualified longevity annuity contracts are now included when calculating the needed RMD$.$