Diana retired at the age of 60. The current balance in her Roth IRA is $40,000. Diana established the Roth IRA 10 years ago. Through a rollover and annual contributions Diana has contributed $10,000 to her account. If Diana receives a $30,000 distribution from the Roth IRA, what amount of the distribution is taxable?

Select one:

a. $0.

b. $30,000 plus 10% penalty on $10,000

c. $30,000 and no penalty.

d. $20,000.