In $2020,$ Kaci converted $$9,000$ from her traditional ira to a roth ira. There were no nondeductible contributions made to the traditional ira. In $2023$the value of the roth ira had grown to $$9,450.$ Kaci then age $62$ withdrew the entire balance in a nonqualified distribution is the tax treatment of this distribution? A$)$The distribution is not included in income and there is no penalty. B$)$Only the $$450$ in earnings is included in income. but there is no penalty on the earnings distributions. C$)$Only the $$450$ in earnings is included in income, and there is a $10\%$ penalty on the earnings distribution. D$)$ None of the distribution is included in income, but there is a $10\%$ penalty on the entire distribution.