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Keely 31 gave birth to her daughter, Aleeza on November 15, 2019. Because of increased expenses, she withdrew $5,000 from her 401K on March 15,

Keely 31 gave birth to her daughter, Aleeza on November 15, 2019. Because of increased expenses, she withdrew $5,000 from her 401K on March 15, 2020. What is the tax treatment of the distribution

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