Which of the Following Statements Regarding Roth IRAs Distributions Is

Which of the following statements regarding Roth IRAs distributions is true?

A) A distribution is not a qualified distribution unless the distribution is at least two years after the taxpayer has opened the Roth IRA.
B) A taxpayer receiving a distribution from a Roth IRA before reaching the age of 55 is generally not subject to an early distribution penalty.
C) A Roth IRA does not have minimum distribution requirements.
D) The full amount of all nonqualified distributions is subject to tax at the taxpayer's marginal tax ratE.A Roth IRA does not have minimum distribution requirements.A nonqualified distribution is not subject to tax to the extent it is from the taxpayer's contributions to the account.