adam $52$ has worked for the boston police department for $26$ years with no break in service,jennifer $53$ is a teacher for the amherst schoool distric in new hampshire julius $51$ works as a corrections officer at rikers island tracy $50$ was diagnosed with als her doctor estimate her life expenctancy to be about two to seven years which of the following taxpayers is not eligible for an exception to the $10\%$ early distribution penalty from a retirement account