Which of the Following Is Not an Exception to the 10

Which of the following is not an exception to the 10% early withdrawal penalty of a traditional IRA:

A) Paying the costs of higher education, including tuition, fees, books, and room and board for a dependent child
B) Withdrawing up to $30,000 of first-time home-buying expenses
C) Using the withdrawals for medical expenses in excess of 7.5 percent of their AGI, for persons younger than 59½ years old
D) Over 59½ years old