Which of the Following Statements About Roth IRAs Is False

Which of the following statements about Roth IRAs is false?

A) Contributions made to a Roth IRA are not tax deductible, but are tax-free when withdrawn.
B) Withdrawals of contributions made at any time are not subject to taxation.
C) Withdrawals of investment earnings are not subject to taxation as long as the taxpayer is at least 55 years old and the Roth IRA has existed for at least five years.
D) Withdrawals of investment earnings are not subject to taxation if they are used to (up to $10,000 worth) to buy a first home, and if the Roth IRA has existed for at least five years.