Lisa, Age 47, Needed Some Cash So She Withdrew $51,000

Multiple Choice

Lisa, age 47, needed some cash so she withdrew $51,000 from her Roth IRA. 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 $20,200 to her account. What amount of the distribution is taxable and subject to early distribution penalty?

A) $0.
B) $5,100.
C) $30,800.
D) $51,000.