Shauna Received a $100,000 Distribution from Her 401(k) Account This

Shauna received a $100,000 distribution from her 401(k) account this year. Assuming Shauna's marginal tax rate is 25%, what is the total amount of tax and penalty Shauna will be required to pay if she receives the distribution on her 59^th birthday and she has not yet retired?

A) $0.
B) $10,000.
C) $25,000.
D) $35,000.
E) None of these.