Mark for follow up Question 45 of 75. Which of the following rollovers is considered an ineligible rollover distribution? Bettijane left her employer on August 5, 2021. On October 3, 2021, she directed the trustee of the employer plan to directly transfer the balance of her account to her traditional IRA. Bettijane has no after-tax contributions to the plan. On March 10, 2021, Katherine decided to consolidate her five traditional IRAS. She notified the trustee on May 9, 2021, to send the account balance of each of the five IRAs to a new, sixth traditional IRA Nicole has two traditional IRAs that are not performing as well as her third traditional IRA. She took distributions from the first and second IRAS on May 17, 2021, and deposited the proceeds in the third IRA on July 17, 2021. O Pauline changed jobs in 2021. She had a 401(k) at her old job. Her new job has a 401(k) plan as well. On June 27, she requested for the trustee of the old plan to send her account balance to the trustee of the plan at her new employer. The funds were deposited into the new plan on August 26. Mark for follow up