Adam, age 55, has taken early retirement and expects to take another job with a large corporation. He has $175,000 in his former employer's retirement plan. He has heard of the benefits of rolling the money into an IRA but he was not sure exactly which fund to move the money into so he had the check made out to him when he separated from service. How much will the check be made out for when he receives it from his 401(k)? He is in the 24% tax rate.

A) $133,000 B) $175,000 C) $157,500 D) $140,000