Arthur and Rachel have been married for five years. They are both 35 years old. They are currently living in a rented apartment and are planning to purchase a home for the first time. Arthur has $40,000 in his IRA. He would like to use some of these funds for a down payment to purchase the house. How much can he withdraw from his IRA without incurring a 10% penalty for early withdrawal of IRA funds? $40,000 $20,000 $0 $10,000