Steven Is 27 Years Old and Has a Total AGI

Steven is 27 years old and has a total AGI of $110,000 in 2013.In 2013,he gets pneumonia and has a medical bill that totals $7,500.He withdraws $7,500 from his traditional IRA to pay for the bill.Which of the following is true?

A) He is not subject to penalties on the IRA withdrawal because it was for medical expenses.
B) He is not subject to penalties on the IRA withdrawal because he was disabled by pneumonia for 2 weeks.
C) He is subject to penalties on the IRA withdrawal because a person may not take a withdrawal from a traditional IRA until they are 59 ½ years old no matter what.
D) He is subject to penalties on the IRA withdrawal because the medical bill was not greater than 10 percent of his AGI.
E) None of the above is correct.