Jennifer has just established and funded a Roth IRA. She asks you when she could first take a qualified distribution from the account. You advise her that
A) she can take a qualified distribution after attainment of age $59\frac{1}{2}$, death, disability, or for a first-time home purchase regardless of when the Roth IRA was established.
B) she can take a qualified distribution after attainment of age $59\frac{1}{2}$ or after five years, whichever is later.
C) she can take a qualified distribution after attainment of age $59\frac{1}{2}$, death, disability, or for a first-time home purchase, as long as five Roth years have elapsed since her Roth IRA was established.
D) she can take a qualified distribution after attainment of age $59\frac{1}{2}$ or after five years, whichever comes first.
