During 2011,Henry,age 35,decided to Change Jobs

During 2011,Henry,age 35,decided to change jobs.Henry asked his old company to make a direct transfer of his $10,000 balance from his old company's retirement account into his IRA.In order to avoid paying taxes and penalties on this distribution,Henry:

A) Does not need to do anything.
B) Must deposit $2,000 within the 30 day rollover period,since 20 percent should have been withheld for taxes.
C) Must deposit $8,000 within the 60 day rollover period.
D) Must deposit $10,000 within the 60 day rollover period.