Which of the Following Distributions from a Qualified Retirement Plan

Multiple Choice

Which of the following distributions from a qualified retirement plan would be exempt from the 10 percent penalty tax if the distribution occurred before the covered employee was age 59.5?
I.A distribution made to an employee with a qualifying disability.
II.A distribution made to a beneficiary or to the employee estate's after the employee's death.

A) I only
B) II only
C) both I and II
D) neither I nor II