Which statement correctly summarizes the changes to the Required Minimum Distributions $($RMD$)$ age, as affected by the SECURE Act?

a$)$ The SECURE Act does not alter the RMD age, keeping it consistently at $7012$ for all individuals. b$)$ As of $2023,$ the SECURE Act raised the RMD age from $7012$ to $72,$ with a further increase to $73,$

applicable only to those who reach $7012$ after December $31,2019.$

c$)$ California law fully conforms to the federal provision, including the raised RMD age from $7012$ to $73$ starting in $2023.$

d$)$ Individuals who reached age $7012$ in $2019$ can take advantage of the increased RMD age from $701273$ starting in $2023.$