Which of the Following Statements Is True Regarding Taxpayers Receiving

Which of the following statements is true regarding taxpayers receiving distributions from traditional defined contribution plans?

A) A taxpayer who retires at age 71 in 2013 is required to pay a minimum distribution penalty if she does not receive a distribution in 2013.
B) The minimum distribution penalty is 30% of the amount required to have been distributed.
C) A taxpayer who receives a distribution from a retirement account before she is 55 years old is subject to a 10% penalty on both the distributed and undistributed portions of her retirement account.
D) Taxpayers are not allowed to deduct either early distribution penalties or minimum distribution penalties.Early distribution and minimum distribution penalties are not tax deductible.