Distributions from a Traditional IRA will be treated as ordinary income and subject to income taxes:

1. a) Only if the withdrawal is considered an early distribution

2. b) Only if the withdrawal is made between the ages of 59 12 and 70 12.

3. c) In all instances unless the taxpayer had basis in the contribution

4. d) In all instances unless the taxpayer inherited the account.

e) None of the above.