Damon's assets are listed below. For purposes of determining Damon's eligibility for Medicaid, which of these assets is considered exempt?

a$.$ $$75,000$ in Damon's individual retirement account

b$.$ rental property worth $$120,000($not Damon's primary residence$)$

c$.$ $$5,000$ certificate of deposit

d$.$ Damon's car, valued at $$22,000$