Janeen (47) took a coronavirus-related distribution on April 5, 2020 when she was diagnosed with COVID-19. Which of the following statements is false?

A. The distribution will not be subject to the 10% early withdrawal penalty.

B. The distribution can be rolled over to a qualified retirement account within three years with no amount subject to tax.

C. The payment of tax on amounts not repaid may be paid over three years.

D. The 20% mandatory withholding still applies to the plan distribution.