Mary, who turned 90 last December, decided to retire and takes a lump sum cash distribution of $600,000 from her former employers profit sharing plan during the current year. Mary had worked for the employer since 1969. Which of the following taxation options are available for Mary in the year of this distribution?

1. Ten-year forward averaging.

2. Pre-74 capital gain treatment.

3. Net unrealized appreciation.

4. Five-year forward averaging