In 2020 John (35) adopted Peter (3) with the adoption finalized on April 3. On May 5 2020 he took a distribution of $5000 from his traditional IRA. On Nov 17 2020 he contributed $5000 in his traditional ira how are the distribution and the contribution treated for tax?

a this distribution is taxable and not subject to the early distribution penalty. the contribution is treated as a trustee-to trustee rollover

b the distribution is taxable and not subject to the early distribution penanty. the contribution is treated as an indirect rollover

c. the distribution is not taxable and not subject to the early distribution penalty. the contribution is treated as an indirect rollover

d. the distribution is taxable and subject to the early distribution penalty. the contribution is treated as a trustee to trustee rollover