Jordan contributed $$5,000$ each year to her Roth IRA for eleven years. At age $57,$ Jordan$$s IRA was worth $$100,000$ consisting of $$55,000$ in contributions, $$25,000$ in conversions from her $401($k$)$ plan last year, and savings of $$20,000.$ What are the tax consequences if Jordan takes a complete distribution of the Roth IRA at age $57,$ once she has retired, to travel around the world?

Group of answer choices

a$.$ Only $$20,000$ is subject to the $10$ percent early withdrawal penalty.

b$.$ $$20,000$ is subject to income tax but no penalty.

c$.$ $$45,000$ is subject to the $10$ percent early withdrawal penalty and $$20,000$ is subject to income tax.

d$.$ None of the distribution is taxable or subject to a penalty.