Lisa, Age 45, Needed Some Cash So She Withdrew $50,000

Multiple Choice

Lisa, age 45, needed some cash so she withdrew $50,000 from her Roth IRA (not a coronavirus-related distribution) . At the time of the distribution, the balance in the Roth IRA was $200,000. Lisa established the Roth IRA 10 years ago. Over the years, she has contributed $20,000 to her account. What amount of the distribution is taxable and subject to early distribution penalty?

A) $0.
B) $5,000.
C) $30,000.
D) $50,000.