Which of the following taxpayers calculated their excise tax for not taking their full required minimum distribution $($RMD$)$ correctly?

Thomas. Thomas's RMD for $2023$ was $$3,000.$ He took $$0$ in distributions during the year and did not take the remaining amount at a later date. He calculated a $$300$ excise tax.

Sindee. Sindee's RMD for $2023$ was $$4,000.$ She took $$1,000$ in distributions during the year. She did not take the remaining amount at a later date. She calculated a $$1,500$ excise tax.

Dean. Dean's RMD for $2023$ was $$3,000.$ He took $$1,500$ in distributions during the year. He did not take the remaining amount at a later date. He calculated a $$150$ excise tax.

Carla. Carla's RMD for $2023$ was $$4,000.$ She took $$2,000$ in distributions during the year. She took the remaining amount in January $2025.$ She calculated a $$200$ excise tax.