Len and Marilyn got a divorce. Marilyn has $150,000 in a 401(k), all pre-tax contributions, and the court issued a QRDO stating that half of that balance be transferred to Len. Len puts the money into a rollover IRA. What are the tax implications for Len? a.Len will be taxed on the $75,000 as ordinary income. b.Len will not be taxed until he starts taking distributions. c.Len will be taxed on the $75,000 as a capital gain. d.Len will pay 10 percent that is automatically withheld on the transferred amount