At age 55, Lisa was separated from service. She rolled over $19,000, the entire balance of her 401(k), into an IRA. Then in December of the year, Lisa had to take $2,150 out of this new IRA in order to pay her bills. How much of her distributions are subject to the early distribution penalty.

a) $0

b) $1,900.00

c) $2,150.00

d) $19,000.00