Lisa, Age 46, Needed Some Cash So She Withdrew $58,000

Multiple Choice

Lisa, age 46, needed some cash so she withdrew $58,000 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 $21,600 to her account. What amount of the distribution is taxable and subject to early distribution penalty?

A) $0.
B) $5,800.
C) $36,400.
D) $58,000.