Joanna, Sheehan, Manny, and Abby each own a deferred annuity and each took a distribution from their contracts this year. Who must pay the 10 percent premature distribution tax penalty?

a. Joanna, age 62, who took a distribution to pay for medical bills

• b. Sheehan, age 50, who took a distribution after becoming disabled
• c. Manny, age 63, who took a distribution as part of a series of substantially equal periodic payments made over his life expectancy
• d. Abby, age 51, who took a distribution to pay off her mortgage