Jesse $(58)$ participates in his employer's Section $401($k$)$ plan. In $2023$ his total salary, for FICA purposes was $$200,000.$ In $2024$ he made the maxmum contribution to his $401($k$)$ plan of $$30,500,$ including a catch$-$up contribution of $$7,500.$ Which of the following is TRUE regarding the rules that cover his $2024$ contribution?

A$.$ The SECURE $2\mathrm{.}0$ Act requires that his catch$-$up contribution be treated as a Roth contribution.

B$.$ Manadatory Roth treatment of his catch$-$up contribution was delayed under transition relief rules. The treatment of his contribution will depend of the rules of his employer's plan and the elections he makes.

C$.$ His catch$-$up contribution must be treated as a pre$-$tax deferral. The SECURE $2\mathrm{.}0$ Act prohibits Roth treatment of the catch$-$up portion.

D$.$ His employer is required to offer Roth treatment of his ctch$-$up contribution, but Jesse may elect otherwise.