Lisa's $2022401($k$)$ distribution was related to a qualified disaster. Which statement is TRUE about this distribution?

Lisa pays tax on the distribution over three years and is not subject to the $10\%$ additional tax on early distributions.

The distribution is tax$-$deferred, and Lisa will pay tax and penalty in the third year after distribution.

If Lisa had chosen to pay tax on the entire $$6,000$ in $2022,$ the distribution would have been subject to a $10\%$ additional tax on early distributions.

Since Lisa's $2022$ distribution was reported on Form $8915-$F$,$ this form does not need to be completed and attached to Lisa's $2023$ return.