Lisa, Age 47, Needed Some Cash So She Withdrew $57,000

Multiple Choice

Lisa, age 47, needed some cash so she withdrew $57,000 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 $21,400 to her account. What amount of the distribution is taxable and subject to early distribution penalty?

A) $0.
B) $5,700.
C) $35,600.
D) $57,000.