Tyson (48 Years Old)owns a Traditional IRA with a Current

Tyson (48 years old) owns a traditional IRA with a current balance of $50,000.The balance consists of $30,000 of deductible contributions and $20,000 of account earnings.Convinced that his marginal tax rate will increase in the future,Tyson receives a distribution of the entire $50,000 balance of his traditional IRA and he immediately contributes the $50,000 to a Roth IRA.Assuming his marginal tax rate is 24%,what amount of penalty,if any,must Tyson pay on the distribution from the traditional IRA?

A) $0.
B) $1,200.
C) $3,600.
D) $4,800.