31. Paul invested $25,000 in a nonqualified deferred annuity at the age of 47. Five years later, the contract has grown to $38,000, and Paul surrenders his contract for its full value. The early withdrawal tax penalty is assessed on how much of Paul's surrender? (Search Chapter 5) O a. $0 O b. $13,000 OC. $25,000 Od. $38,000 32. Which of the following is necessary in order to meet the care obligation? (Search Chapter 6) O a. making contact with the consumer only after the producer has been referred by a colleague or friend ob. having no prior knowledge of the consumer in order to avoid biased recommendations Oc. working jointly with another experienced producer who can support any product recommendations O d. developing a consumer profile that defines the consumer's financial situation, insurance needs, and financial objectives