John established his first Roth IRA six years ago and has made a total participant contribution of $8,000 so far. Two years ago, he also converted his Traditional IRA assets ($6,000) to his Roth IRA (tax deduction was allowed when he contributed to his Traditional IRA and he has paid tax at the time of conversion). John is now 55 years old.

(a). If John withdraws all the money (including contributions, conversions and earnings) from his account to pay for his sons college tuition now, is it a qualified distribution and why?