Use the following for questions 17-19: Your client turned 72 in January of 2023 (the spouse is 68 and not yet subject to RMDs). Her profit-sharing year-end account balance was \\( \\$ 620,000 \\) as of \\( 12 / 31 / 2022 \\) and \\( \\$ 672,000 \\) as of \\( 12 / 31 / 2023 \\). Question 17 2.5 pts When must she take her first RMD by? a. \\( 04 / 01 / 2023 \\) b. \\( 12 / 31 / 2023 \\) c. \\( 04 / 01 / 2024 \\) d. \\( 12 / 31 / 2023 \\) A B C D