Nick is a 38 year old employee at Rivian and manufactures electric cars. He wants to withdraw from his Traditional IRA early. Which of the following is not an exception that allows IRA holders to avoid the 10% early early withdrawal penalty?

• A. Unreimbursed medical expenses
• B. Higher education expenses
• C. Disability
• D. First time homebuyer up to $10,000
• E. Purchase of a Rivian R1S SUV