Pye Has Quit Her Job to Become a Full-Time Mother

Pye has quit her job to become a full-time mother and wants to roll over the funds from her 401(k) plan into an IRA. As her financial adviser, you should tell her that:

A) this is unwise since she will have to pay both taxes and a penalty on the funds that are rolled over.
B) if she has the funds transferred directly from her 401(k) plan to the IRA, she will avoid having 20% withheld.
C) if she opts to take possession of the funds herself prior to depositing them in the IRA account, she must make the deposit within 30 days to avoid a 10% penalty.
D) both B and C.