Question ID: $1620951$

Which of these statements regarding a nonqualified Roth IRA distribution is FALSE?

A$)$

A distribution from an inherited Roth IRA could be subject to income tax.

B$)$

Earnings will always incur a $10\%$ penalty for that portion of the distribution.

C$)$

Conversion amounts may avoid the $10\%$ penalty for the conversion portion.

D$)$

A distribution that is made before the $5-$year period may not be subject to the $10\%$ early withdrawal penalty.