Jordy, age $62,$ has made contributions to his designated Roth account in his company's $401($k$)$ plan for the past seven years. He then takes a $$10,000$ distribution from the account. Which statement is CORRECT?

a$.$ The entire distribution is taxable.

b$.$ The entire distribution is subject to a penalty tax.

c$.$ Part of the distribution is subject to capital gains tax.

d$.$ The distribution is considered a qualified distribution and will not be taxable.