Jane has contributed $$1,000$ each year to a Roth IRA, beginning with an initial payment of $$1,000$ on December $31,2019.$ She wants to know when she can begin making qualified distributions. Which one of the following statements would represent what you, as her financial adviser, would tell her?

A$)$

She would only be able to take $$10,000$ out of her Roth IRA to pay for the purchase of a first$-$time home without paying the $10\%$ early withdrawal penalty prior to age $59(1)/(2).$

B$)$

After December $31,2024,$ the five years will have elapsed, but the earliest she could ever begin making qualified distributions would be after she attains $59(1)/(2).$

C$)$

Any distributions for medical expenses in excess of $7\mathrm{.}5\%$ of AGI 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$)$

Any distribution she takes after January $1,2024,$ will meet the five$-$year holding period requirement.