Ricardo did not take his RMD from his retirement plan in $2023.$

$($R$)$ Under the SECURE $2\mathrm{.}0$ Act, Section $302,$ what is the excise tax

that will be assessed against Ricardo for failure to take his RMD$?$

$10\%$

$12\%$

$15\%$

$25\%$

$50\%$