Amy reaches age $73$ in $2023.$ Her $401($k$)$ retirement account has a balance of $$120,000$ on December $31,2022,$ and a balance of $$130,000$ on December $31,2023.$ Amy is retired. IRS life expectancy for a $73$ year old is $25$ years. Amy has never taken a distribution from her $401($k$).$ Which of the following is correct?

a$)$ Amy must withdraw $$5,200$ for the year $2023$ no later than April $1,2024.$

b$)$ Amy must take her second distribution $($for the year $2024)$ on or before April $1,2025$

c$)$ Amy must withdraw $$4,800$ for the year $2023$ no later than April $1,2024.$

d$)$ Amy must withdraw $$4,800$ for the year $2023$ on or before December $31,2023.$