Bryan, who is 45 years old, had some surprise medical expenses during the year. To pay for these expenses (which were claimed as itemized deductions on his tax return), he received a $20,000 distribution from his traditional IRA (he has only made deductible contributions to the IRA). Assuming his marginal ordinary income tax rate is 15%, what amount of taxes and/or early distribution penalties will Bryan be required to pay on this distribution?

A. $3,000 income tax; $2000 early distribution penalty

B. $3,000 income tax; $0 early distribution penalty

C. $0 income tax; $2,000 early distribution penalty

D. $0 income tax; $0 early distribution penalty