John resigned from his job and became an independent contractor. His previous employer is one of his customers, and the duties he now performs for the former employer are substantially the same as what he did before he resigned. He has received a distribution from his employer's retirement plan. If he claims that the distribution qualifies as an LSD, which of the following is least likelyto concern the IRS? O A. Whether he has satisfied the separation-from-service rule O B. Whether he has satisfied the severance-of-employment rules O C. Whether he is doing essentially the same job he did when he was employed O D. Whether the distribution was from a qualifled plarn