Which of the following taxpayers is required to pay an additional 10% tax on their early distribution from a qualified plan or an IRA on Form 5329?
a. Madison took a $12,000 distribution due to total and permanent disability after a car accident.
b. Stassi took a $6,500 distribution to pay off credit card debt while she was unemployed.
c. Craig took a $8,000 distribution from his IRA to pay for qualified higher education expenses, including tuition and books.
d. Josh took a $10,000 distribution from his IRA to purchase his first home.