Scenario #1: Harry turns 72 in 2022. He has two traditional IRA accounts, IRA #1, which is held with a bank and IRA #2, which is held with a brokerage firm. The account balances are indicated below as of December 31 for each year shown: 2018 2019 2020 2021 2022 IRA #1 $ 72,000 $ 80,000 $ 89,000 $ 94,000 $ 96,000 IRA #2 $ 210,000 $ 225,000 $ 252,000 $ 265,000 $ 270,000 Refer to the Life Expectancy Tables in IRS Publication 590-B for the applicable life expectancy to use as the distribution period for required minimum distributions (RMDs). Based on this scenario, select the correct answer for each of the following questions. What is the latest date that Harry can receive his total initial RMD to avoid tax penalties? Question 2Select one: a. April 1, 2023 b. December 31, 2021 c. December 31, 2022 d. April 1, 2022