Darby wants to transfer her $401($k$)$ account from an old employer directly to a traditional individual retirement account $($IRA$).$ How can she avoid any taxation?

Darby cannot avoid taxation.

Take a distribution and then deposit it to an IRA in the same year.

Take a distribution and then deposit it to an IRA within $60$ days.

Directly transfer assets from $401($k$)$ trustee to IRA trustee.