Which of these statements regarding the Section $72($t$)10\%$ early distribution penalty is false?

A$)$

The $10\%$ penalty applies to distributions that are made from a qualified plan, a Section $403($b$)$ plan, a traditional IRA, or a simplified employee pension $($SEP$)$ plan.

B$)$

The tax does not apply to any distribution from a Roth IRA.

C$)$

A $10\%$ penalty is imposed on the taxable amount of a distribution made to a participant that has not yet attained age $59(1)/(2),$ unless a specific exception applies.

D$)$

The $10\%$ tax generally applies only to the taxable portion of the distribution.