Which of the Following Best Describes Distributions from a Defined

Which of the following best describes distributions from a defined benefit plan?

A) Distributions from defined benefit plans are partially taxable as ordinary income and partially nontaxable as a return of capital.
B) Distributions from defined benefit plans are taxable as capital gains.
C) Distributions from defined benefit plans are taxable as ordinary income.
D) Distributions from defined benefit plans are partially taxable as capital gains and partially nontaxable as a return of capital.