TQ$39$ Kofi reached his trigger year for RMDs this year. He owns $10\%$ RRR Company. He had accumulated $$5\mathrm{.}2$ million in RRR$\text{'}$s stock bonus plan as of December $31$ of last year. His account will be worth $$5\mathrm{.}5$ million as of December $31$ of this year. What is the required minimum distribution $($RMD$)$ that Kofi must withdraw for this year, if any?

His divisor from the Uniform Lifetime Table $($Table III$)$ is $26\mathrm{.}5.$ Hif wife, Afua, is eight years younger than Kofi. The Table II divisor is $22\mathrm{.}7.$

a$.$ $$242,291$

b$.$ $$207,547$

c$.$ $$229,074$

d$.$ $$196,226$