Charlie contributed $$2,000$ to Roth IRA $1$ last year, when he was age $24,$ and $$2,000$ to Roth IRA $2$ this year. Two years from now, Roth IRA $1$ will have a balance of $$2,650,$ and Roth IRA $2$ will have a balance of $$2,590,$ and Charlie will close Roth IRA $1,$ receiving the balance of $$2,650.$ Which one of the following statements best describes his tax and penalty status for that year?

A$)$

He only pays ordinary taxes because Roth IRA distributions are not subject to a penalty.

B$)$

He cannot make any withdrawals because the money has not been in the Roth IRA for five years or longer.

C$)$

He will pay neither taxes nor a penalty.

D$)$

He must pay taxes and a penalty on the full distribution.