Leo is 34 years old. He contributed $3,000 to Roth IRA in 2012 and $2,000 in 2013. In 2015, he withdrew the entire $5,466 balance. How much of Leo's withdrawer is taxable and subject to penalty?

a) Zero taxable and $466 subject to penalty.

b) $466 taxable and $466 subject to penalty

c) $5466 taxable and $466 subject to penalty

d)Zero taxable and $5466 subject to penalty