If the total distribution Box in 2b of Form 1099R is checked, and the distribution is from a qualified employee plan or qualified employee annuity, then it may qualify as a "lump sum" distribution which means that the taxpayer may be eligible to elect optional methods of figuring the tax on the distribution. The actual tax liability will be figured on __________. Select one: 

a. Form 1099R 

b. Form 5329 

c. Form 4972 

d. Documentation provided by the account or plan administrator