Lisa, Age 47, Needed Some Cash So She Withdrew $60,000

Multiple Choice

Lisa, age 47, needed some cash so she withdrew $60,000 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 $22,000 to her account. What amount of the distribution is taxable and subject to early distribution penalty?

A) $0.
B) $6,000.
C) $38,000.
D) $60,000.