Cosmo, age 63, converted $30,000 from a traditional IRA to a Roth IRA seven years ago. Last year he converted another traditional IRA with a fair market value of $35,000 to a Roth IRA. He makes no other IRA contributions. This year he took a $40,000 distribution from his Roth IRA. This distribution is treated as $30,000 from the seven-year-old conversion contribution and $10,000 from last year's conversion contribution, both of which were includable in his gross income when converted. As a result for this year, a) the $10,000 withdrawal from last year's conversion is not subject to the 10% penalty tax. b) the $10,000 from last year's conversion is subject to the 10% penalty tax. c) $20,000 is includable in Cosmo's gross income. d) $10,000 is includable in Cosmo's gross income