The SECURE $2\mathrm{.}0$ Act, Section $107,$ established a new date by

which Required Minimum Distributions $($RMD$)$ must begin.

$($R$)$ For an IRA owner who reaches the age of $72$ after December

$31,2022,$ and age $73$ before January $1,2023,$ they must take their

RMD by April $1$st of the calendar year following the calendar year

they reach what age?

$73$

$74$

$\frac{741}{2}$

$75$

$\frac{751}{2}$