At age 55, Rosemary separated from service with her former employer. She rolled over $25,000, the entire balance of her 401(k), into an IRA. Then in December of the same year, Rosemary had to take $1,550 out of this new IRA in order to pay her bills. How much of her distributions are subject to the early distribution penalty? $0 $1,550 $2,500 $25,000