Jamie is 42 years old and received a $20,000 distribution from his Roth IRA, established in 2010. At the time of the distribution, the Roth IRA account totaled $33,748: $18,000 regular commissions, $10,000 taxable conversion contributions made in 2015, and $5,748 earnings. How much of the distribution is taxable and subject to the early distribution penalty?

a) $0 taxable; $0 penalized

b) $0 taxable; $2,000 penalized

c) $0 taxable; $20,000 penalized

d) $2,000 taxable; $2,000 penalized