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.She must pay $25,000 of income tax on the distribution and a 10% early distribution penalty because she was not 59½ on the date of the distribution and she had not yet retired.