I wanted to know if the answer I marked is correct

Question 56 of 75. Carlie (28) is the beneficiary of her deceased grandmother's traditional IRA. She received a Form 1099-R reporting the $10,000 gross distribution. The form had a distribution code "4" in box 7, indicating that the distribution is due to death. What is the tax consequence of this distribution? The entire amount is tax-free and penalty-free. The only tax to which Carlie is subject is the 10% additional tax on early distributions. o The gross distribution is taxable income, but Carlie may claim an exemption from the 10% additional tax on early distributions. The gross distribution is taxable income, and in addition, Carlie is subject to a 10% additional tax on early distributions. What amount should a taxpayer with two dependent children under age 13 use to calculate their Child and Dependent Care Credit? The taxpayer spent $14,000 for childcare expenses during the year. Their income from wages exceeded the amount spent on childcare, and they did not receive any employer dependent care benefits. $0 $3,000 O $6,000 $14,000