Mark for follow up Question 39 of 75. Each of the following rollovers is considered an eligible rollover distribution EXCEPT: O Levi has left his employer and has directed the trustee of the employer plan to directly transfer the balance of his accour his traditional IRA. Levi has no after-tax contributions to the plan. Evangeline has two traditional IRAs that are not performing as well as her third traditional IRA. She has requested distributions from the first and second IRAs and plans to deposit the proceeds in the third IRA within 60 days. O Caden has decided to consolidate his five traditional IRAs. He has notified the trustee of each IRA to send the account balance to a new, sixth traditional IRA. Abigale changed jobs this year. She had a 401(k) at her old job. Her new job has a 401(k) plan, as well. She has request for the trustee of the old plan to send her account balance to the trustee of the plan at her new employer. Mark for follow up Question 40 of 75. Beverly, a 76-year-old single taxpayer, forgot to take her 2019 required minimum distribution (RMD). Her account balance on December 31, 2018 was $220,000. What is her excess accumulations penalty? O $500 220000 22,0 $5,000 $5,189 10,000 $10,000 Mark for follow up Question 41 of 75. Due to a computation error, Myra, a single taxpayer, had to repay social security benefits that she received and included in her gross income in a prior year. In 2019, she repaid $2,800 more than she received in benefits. Assuming maximum a participant may borrow from an employer plan is gener 100% of the vested account balance or $100,000 100% of the vested account balance or $50,000 50% of the vested account balance or $50,000 O 50% of the vested account balance or $100,000