Which of the Following Is a Factor That Is Most

Which of the following is a factor that is most likely to discourage people from trying to spend funds from their retirement accounts?

A) Funds from retirement accounts cannot be invested in stocks and bonds.
B) The Internal Revenue Service usually adds a 10% penalty for early withdrawals from retirement accounts.
C) Earnings from retirement accounts are nontaxable only if they are withdrawn at least 25 years after starting the account.
D) The Securities and Exchange Commission freezes retirement accounts after a single instance of early withdrawal from the accounts.