Jane, age $45,$ has contributed $$1,000$ each year to a Roth IRA, beginning with an initial payment of $$500$ on December $31$st five years ago. She wants to know when the soonest she could begin making qualified distributions. Which one of these statements represent what you should tell her?

A$)$

Any distribution she takes after January $1$st this year, will meet the five$-$year requirement.

B$)$

After December $31$st of last year, the five years will have elapsed, and the absolute earliest she could begin making qualified distributions would when she reaches age $59(1)/(2).$

C$)$

Any distributions for medical expenses in excess of $7\mathrm{.}5\%$ would qualify as a tax$-$free distribution after satisfying the five$-$year holding period even if she has not attained age $59(1)/(2).$

D$)$

Qualified higher education expenses are one of the reasons a withdrawal may be a qualified distribution.