Beth, a $53-$year$-$old single taxpayer, made a $$7,500$ contribution to her Roth IRA on February $16,2024.$ The contribution was for Tax Year $2023.$ While preparing her return in March $2024,$ you determine that Beth's modified adjusted gross income $($MAGI$)$ for the year was $$175,000.$ What would be an appropriate course of action?

Advise Beth to withdraw any excess contributions before December $31,2024,$ to avoid penalties.

Ask Beth specific questions to determine whether any penalty exceptions apply.

Inform Beth that she was not eligible to contribute to a Roth IRA for $2023,$ and discuss options for removing or recharacterizing the contribution, or applying it to the next tax year.

Proceed with filing the return without making any adjustments or discussing the contribution.