Which of these statements is CORRECT regarding rollovers from qualified plans or IRAs?

A$)$

If a qualified plan participant has an outstanding loan from a qualified plan upon separation from service, the participant may roll over the loan into a rollover IRA as long as loan repayments continue at least quarterly.

B$)$

A taxpayer is limited to one IRA to IRA or Roth IRA to Roth IRA rollover in a one$-$year period $($on a $365-$day basis$)$ but there is no restriction on the number of IRA transfers.

C$)$

Distributions from qualified plans and IRAs require $20\%$ mandatory withholding for federal income taxes if a trustee$-$to$-$trustee direct transfer is not used to execute a rollover.

D$)$

A distribution from a qualified plan may not be rolled over to a governmental Section $457$ plan.