11. Len and Marilyn got a divorce. Marilyn has $150,000 in a 401(k), all pre-tax contributions, and the court issued a QRDO stating that half of that balance be transferred to Len. Len puts the money into a rollover IRA. What are the tax implications for Len? a. len will pay 10% that is automatically withheld on the transferred amount. b. len will be taxed on the 75,000 as a capital gain. c. len will not be taxed until he starts taking distributions. d. len will be taxed on the 75,000 as income