In January, Donna's dad, who is 75 years old, agreed in an email with his financial advisor that he wanted to take a distribution of $50,000 from his IRA and roll it over into a new IRA. His financial advisor inadvertently moved the funds into a taxable account. This mistake was discovered by the advisor at the end of the year and corrected. As a result, the $50,000 will be treated as a taxable distribution. What should Donna's dad do?

a. Request a waiver to the 60-day rollover requirement from the IRS or use the self-certification process.

b. Pay the income tax and seek relief from the financial advisor.

c. Pay the income tax.

d. Pay the income tax and move his funds to a new advisor.