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Leroy, who is 5 8 years old, makes his first contribution to a Roth IRA in December of Year 1 . What is the first

Leroy, who is 58 years old, makes his first contribution to a Roth IRA in December of Year 1. What is the first year in which he could receive a qualified distribution from a Roth IRA and avoid negative tax consequences?
A. Year 6.
B. Year 5.
C. Year 3.
D. Year 2.
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