Captain John has retired and wishes to make a tax-free contribution from his IRA to his church. To do this without a penalty, certain rules must be met. Which of the following is incorrect? Question 1Select one: a. He must be 70 ½ or older. b. The contribution must first be reported as income. c. The contribution must be made directly to the charity. d. The contribution is subject to a $100,000 annual cap.