Advanced Scenario 6: David Stone Interview Notes David Stone is 28 years old and single. He provides all of his own support. David works at a gas station and earned $18,500 in wages. David took two management courses at a community college to improve his job skills. He was less than a half time student. He wants to know if that qualifies for any educational tax benefit. David took an early distribution from his IRA of $2,000 for tuition and $500 for emergency repairs of his air conditioning system. This is the first time he has taken a distribution from his IRA. David is a U.S. citizen and lived in the U.S. for the entire year. He has a valid Social Security number. Advanced Scenario 6: Test Questions For which of the following IRA distributions will David owe an additional tax of 10%? a. $2,000 for tuition b. $500 for emergency repairs c. Both a and b d. Neither a nor b