On August 2, 2017, Tina makes a $6,000 contribution to her IRA, which had a fair market value (FMV) of $200,000 on January 1 and $230,000 on August 2 before the contribution was recorded. Tina requests the trustee to withdraw her excess contribution of $500 and its earnings from the IRA on October 1 when the FMV is $260,000. What earnings amount (round to the nearest dollar) is withdrawn? O A. $0 O B. $54 O C. $65 O D. $150