Sitra, age 47. has contributed $1,000 each year to a Roth IRA, beginning with an initial payment of $500 on December 31st five years ago. She wants to know when the soonest she could begin making qualified distributions. Which one of the following statements represents what you should tell her? a) Any distribution she takes after January 1st this year, will meet the five-year requirement. b) The vesting requirements for a SEP prohibit forfeitures. c) Qualified higher education expenses are one of the reasons a withdrawal may be a qualified distribution. d) After December 31st of last year, the five years will have elapsed, and the absolute earliest she could begin making qualified distributions would when she reaches age 59