Scott,age 68,has Accumulated $850,000 in a Defined Contribution Plan,$100,000 of Which

Multiple Choice

Scott,age 68,has accumulated $850,000 in a defined contribution plan,$100,000 of which represents his own after-tax contributions.If the full amount is distributed in 2016,his early distribution penalty is:

A) $0.
B) $75,000.
C) $85,000.
D) $127,500.
E) None of the above.