Which of these regarding a SIMPLE is CORRECT? A$)$ A $25\%$ early withdrawal penalty may apply to distributions taken within the first two years of participation in the SIMPLE IRA plan. B$)$ SIMPLE IRAs are subject to top$-$heavy rules. C$)$ A SIMPLE requires ADP testing of employee elective deferral contributions. D$)$ The maximum annual elective deferral contribution to a SIMPLE is $$22,500(2023)$ for an employee who has not attained age $50.$