During the period Years 1 through 3, Martha made direct contributions to her Roth IRA totaling $10,000. By the end of Year 7, the IRA balance, including earnings, had grown to $30,000. At the beginning of Year 8, before Martha turned 59 1/2, she withdrew $25,000 from her Roth IRA to buy a new car. What is the tax result for Martha?