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Harry, an age 4 5 participant in his employer's simplified employee pension, resigned to take a new job and received a $ 2 0 ,

Harry, an age 45 participant in his employer's simplified employee pension, resigned to take a new job and received a $20,000 complete distribution from his designated Roth account in the plan. All his contributions and the contributions of his employer-a total of $12,000-were allocated to the Roth account. How much of the distribution, if any, must Harry include in his income?
A) No Roth account distribution is includible in income
B) $8,000
C) $12,000
D) $20,000

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