Dana,age 48,is the Sole Remaining Participant of a Money Purchase

Dana,age 48,is the sole remaining participant of a money purchase pension plan.The plan is terminated and a $240,000 taxable distribution is made to Dana.The early distribution penalty tax,if any,for 2012 is:

A) $0.
B) $12,000.
C) $24,000.
D) $30,000.
E) None of the above.