Question ID: $1620955$

Which of the following reasons for an early distribution from a qualified retirement plan would owe the $10\%$ early withdrawal penalty?

A$)$

It is made after separation from service from an employer$-$sponsor of the plan after age $55.$

B$)$

A $$10,000$ withdrawal due to domestic abuse from a $$75,000401($k$)$ account that is fully vested.

C$)$

It is a distribution for higher education costs.

D$)$

A $$20,000$ disaster distribution.