With the introduction of the Beneficial Ownership Information $($BOI$)$ reporting requirements in $2024$ under the Corporate Transparency Act $($CTA$),$ these new regulations aim to enhance transparency and combat financial crimes by mandating the disclosure of information about a company$$s owners. Kevin, a small business owner, is evaluating his company$$s obligations. His company was established in $2023.$ Which of the following statements accurately reflects Kevin$$s situation regarding the new BOI reporting requirements?

a$)$ Kevin$$s company is exempt from the BOI reporting requirements because it was established before $2024.$ b$)$ Kevin has until January $1,2025,$ to file the initial BOI report for his company.

c$)$ Kevin must submit the initial BOI report within $30$ days of his company$$s formation $.$

d$)$ Kevin$$s company is exempt as it is a publicly traded company $.$