Select the appropriate response

A taxpayer can make only one tax$-$free rollover between IRAs in any one$-$year period. Which of the

are the following statements regarding rollovers incorrect?

A$.$ The limit applies by aggregating all types of the taxpayer's IRAS.

BA Separate one$-$year limitation applies for a rollover of a Roth IRA to a Roth IRA.

C$.$ A trustee$-$to$-$trustee transfer avoids the one rollover per year limitation$.$

O D$.$A conversion of a traditional IRA to a Roth IRA is not subject to the one rollover per year limitation$.$