A taxpayer who is required to take an RMD from their retirement plan fails to take the full amount of $5,000 for TY2023. They realize this as they are filing for TY2023, having only pulled $2,500 of the needed $5,000 RMD value. They intend on pulling the required RMD for TY2024 and the remaining $2,500 for TY2023 in TY2024 and timely filing that return. When the dust settles; What is the amount of the penalty on that RMD that they are likely going to have to pay? Select one: a. $1,250 b. $0 c. $250 d. $625