19. Ha traditional IRA Owner who had made no non-deductible contributions died at age 50 leaving his $500,000 IRA to survivors, what premature distribution tax penalty would apply to the $500,000 received by the beneficiaries? A) No tax penalty would apply B) $50,000 C) $100,000 D) $250,000 20. Student loan forgiveness in 2019 is tax.free if made due to all of the following EXCEPT A) the taxpayer is working in certain professions meeting the needs of underserved areas B) the taxpayer has died c) the taxpayer is in the military and stationed outside the U.S. D) the taxpayer is disabled