A taxpayer takes out a distribution to satisfy their need to make RMDs on their account. In doing so, they pull out $5,000. They actually needed to pull out $8,000 and the IRS assesses and collects a $750 excess accumulation penalty. The taxpayer corrects the issue the following year and seeks a refund for abiding by the rules and correcting the mistake. How much should they receive in a refund for doing so within the appropriate window of time? Select one: a. $250 b. $750 c. $0; They get no refund d. $450