hich of the following taxpayers is NOT eligible for an exception to the $10\%$ early distribution penalty from a retirement account?

Adam $(52)$ has worked for the Boston Police Department for $26$ years with no break in service.

Jennifer $(53)$ is a teacher for the Amherst School District in New Hampshire.

Julius $(51)$ works as a corrections officer at Rikers Island.

Tracy $(50)$ was diagnosed with ALS. Her doctors estimate her life expectancy to be about two to seven years.