Explain how retirement distributions from a qualified pension$$ plan, which are made in the form of annuity$$ payments, are reported by an employee when no employee contributions are made to the plan.

A$.$

The distributions are fully taxable to the employee when the payment is received.

B$.$

The distributions are only taxable to the employee once the taxpayer reaches the age of $65.$

C$.$

The distributions are not taxable to the employee when the payment is received.

D$.$

The distributions are only taxable to the employee once the taxpayer is retired.