Fifteen years ago, when you were 47 years old and in the 25% tax bracket, you made a lump sum contribution of $1,000 of a Roth IRA. You have never made another contribution to your account, and the balance is currently $2,000. You are now in the 20% tax bracket and would like to withdraw all the money from your account. Which of the following applies to your withdrawal? a) Since you are currently in the 20% tax bracket and over the age of 59 , you will be required to pay $400 in taxes with no penalties. B) At the time of contribution, you received a 25% tax deduction of $250 which must be paid now. C) Since your withdrawal is a qualified distribution, you will not have to pay taxes or a penalty. D) Because you are currently age 62, you will have to pay $400 in taxes and a $200 in penalties.