39. The requirement to compete an indirect rollover in 60 days may be waived by the IRS, depending on the taxpayers circumstances. All of the following are facts and circumstances the IRS considers when determining whether to grant a waiver except:

A. The financial institution made errors completing the rollover.

B. Whether the taxpayer used the distributed funds

C. The taxpayer's age when the funds were distributed to the taxpayer.

D. The amount of time since the funds were distributed.