Jordan, age 42, received a $10,000 eligible rollover distribution from her retirement plan. Her employer withheld $2,000 from her distribution. Within 60 days, Jordan decides to roll over the $8,000, but she does not contribute the $2,000 withheld by her employer to the new plan. Jordan will report what amount as taxable income on her tax return?

A. $0

B. $1,000

C. $2,000

D. $10,000