Which of the Following Is True

Which of the following is true?

A) The government discourages retirement saving by providing no tax incentives.
B) To discourage the pre-retirement withdrawal of tax advantaged retirement savings plans, the government imposes a 20% early withdrawal penalty.
C) To discourage the pre-retirement withdrawal of tax advantaged retirement savings plans, the government imposes a 10% early withdrawal penalty on withdrawals made before age 62.
D) If a 40-year-old person becomes disabled, she may be allowed to withdraw tax advantaged savings without paying a tax penalty.