Lisa, age 45, needed some cash so she withdrew $10,000 from her Roth IRA. At the time of the distribution, the balance in the Roth IRA was $200,000. Lisa established the Roth IRA 10 years ago. Over the years, she has contributed $20,000 to her account. What amount of the distribution is taxable and subject to early distribution penalty?

A. 30000

B. 0

C. 5000

D. 50000