In which situation must a taxpayer pay the additional 10% tax on a premature distribution from his IRA? A. Taxpayer, age 25, used the distribution to pay emergency medical bills for his wife. The medical bills equal 3% of the couples AGI. B. Taxpayer, age 45, became totally disabled. C. Taxpayer, age 50, died and the IRA was distributed to his beneficiaries. D. Taxpayer, age 30, withdrew his entire balance in an IRA to pay for his own qualified higher education expenses.