[14] On April 15, Year 2, Mr. Thomas filed Form 4868. Application for Automatic Extension of Time to File, extending the due date for filing his Year 1 income tax return to October 15, Year 2. By what date must he make his RA contribution to qualify for an IRA deduction on his Year 1 return? A. December 31, Year 1. B. April 15, Year 2 C. June 30, Year 2. D. October 15, Year 2. [15] In which situation must a taxpayer pay the additional 10% tax on a premature distribution from his IRA? A. Taxpayer, age 45, became totally disabled. B. Taxpayer, age 50, died and the IRA was distributed to his beneficiaries. C. Taxpayer, age 30, withdrew his entire balance in an IRA and invested it in another RA at another bank 45 days after the withdrawal from the first bank. D. Taxpayer, age 40, used the distribution to pay emergency medical bills for his wife. The medical bills equal 5% of the couple's AGI. English sted States