Earlier this year, Jorge contributed $4,500 to a savings account within a Roth IRA. By the end of the year, he earned $500 in interest. Unfortunately, he had a minor emergency and needs to withdraw $500 from the account. If he is in the 10% marginal tax bracket, how much will he owe in taxes from this withdrawal?

• A : $50.

• B : $0.

• C : $100 (including the 10% early withdrawal penalty).

• D : $5.