13. Clara was age 35 when she purchased her deferred annuity. Now, at age 38, she needs to withdraw substantial funds from the contract to meet a financial emergency, but she will likely face adverse consequences for doing so. Which one of the following adverse consequences is she not likely to encounter in making the withdrawal? a. charges imposed by the insurer b. minimum withholding requirements imposed by the law c. LIFO income tax treatment d. a 10 percent premature distribution tax penalty unless an exception applies